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GST and the alcohol industry - Some of the stickies paper

Member Price: $57.00
Non Member Price: $75.00

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 23 May 13 by TASMANIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • sales of vineyards /orchards /peat bogs, cellar doors, residual land and residences – what are the growing concern issues?
  • what are the issues if the various assets are owned by different entities?
  • sales of tree/vines with crop, sales of trees/vines with contracts to supply crop
  • what are the common GST errors, including classification errors, made by producers of alcohol?

Author profile

Michael Evans CTA
Photo of author, Michael EVANS Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include: • a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and • a member of the design and examinations panel of the Taxation Institute’s CTA3 panel; • The General Editor of the Australian GST journal. Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for: • The Australian and State Treasuries; • The International Taxation and Investment Centre’s missions in Myanmar; and • The Canadian Ministry of Finance - Current at 26 April 2017
Click here to expand/collapse more articles by Michael EVANS.

 

This was presented at Tax Through the Bottom of a Glass .

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Author(s):  Paul HOCKRIDGE

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GST and the alcohol industry - Some of the stickies

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Is your client's product destined to sail the seven seas?

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