{"id":8284,"date":"2016-04-13T15:09:55","date_gmt":"2016-04-13T05:09:55","guid":{"rendered":"http:\/\/sites.thomsonreuters.com.au\/journals\/?p=8284"},"modified":"2016-04-13T15:09:55","modified_gmt":"2016-04-13T05:09:55","slug":"australian-gst-journal-update-volume-15-part-4","status":"publish","type":"post","link":"https:\/\/sites.thomsonreuters.com.au\/journals\/2016\/04\/13\/australian-gst-journal-update-volume-15-part-4\/","title":{"rendered":"Australian GST Journal update: Volume 15 Part 4"},"content":{"rendered":"<p style=\"text-align: justify;\">*Please note that the links to the content in this Part will direct you to Westlaw AU. If you are using Checkpoint, the links can be found in the <strong>Checkpoint PDF <\/strong>at the bottom of this post.<\/p>\n<p style=\"text-align: justify;\">The latest issue of the <i>Australian GST Journal <\/i>(Volume 15 Part 4) contains the following material:<\/p>\n<p><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=Idd828531efd111e58268c119d7dd1859&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">GST UPDATE<\/a><\/p>\n<ul>\n<li><strong>Practical considerations for property developers <\/strong><em>\u00e2\u20ac\u201c Clive Bird <\/em><\/li>\n<\/ul>\n<p><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=Idd828533efd111e58268c119d7dd1859&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">CASE NOTE<\/a> \u00e2\u20ac\u201c <em>Gina Lazanas <\/em>and <em>Robyn Thomas<\/em><\/p>\n<ul>\n<li><strong>The Raschta coatings decision: Why can\u00e2\u20ac\u2122t the Commissioner and taxpayers just get along? <\/strong><\/li>\n<\/ul>\n<p><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=Idd828530efd111e58268c119d7dd1859&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">GST NEWS<\/a> \u00e2\u20ac\u201c compiled by <em>Lisa Lynch<\/em><\/p>\n<ul>\n<li><strong>GST simplified accounting methods for small food retailers <\/strong><\/li>\n<li><strong>No GST credits for payments on behalf of super funds <\/strong><\/li>\n<li><strong>\u00e2\u20ac\u0153Out-of-scope\u00e2\u20ac\u009d supplies on ATO GST compliance radar <\/strong><\/li>\n<\/ul>\n<p><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=Idd828539efd111e58268c119d7dd1859&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">NEWS FROM ASIA PACIFIC<\/a><\/p>\n<ul>\n<li><strong>New Zealand offshore supplier GST registration legislation <\/strong><em>\u00e2\u20ac\u201c David White <\/em><\/li>\n<\/ul>\n<p><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=Idd828538efd111e58268c119d7dd1859&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">GST TAX Q&amp;A<\/a> \u00e2\u20ac\u201c <em>Thomson Reuters\u00e2\u20ac\u2122 Tax Q&amp;A service<\/em><\/p>\n<p>For the PDF\u00c2\u00a0version of the table of contents, click here: <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2016\/03\/Westlaw-AU-AGSTJ-Vol-15-No-4-Contents1.pdf\">Westlaw AU &#8211; AGSTJ Vol 15 No 4 Contents<\/a>\u00c2\u00a0or here: <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2016\/03\/Checkpoint-AGSTJ-Vol-15-No-4-Contents.pdf\">Checkpoint &#8211; AGSTJ Vol 15 No 4 Contents<\/a>.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/bit.ly\/1PnWbe1\" target=\"_blank\" rel=\"noopener\">Click here to access this Part on Westlaw AU<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/bit.ly\/1Po0vde\" target=\"_blank\" rel=\"noopener\">Click here to access this Part on Checkpoint<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The latest Part of the Australian GST Journal includes the following content: GST Update: &#8220;Practical considerations for property developers&#8221; \u00e2\u20ac\u201c Clive Bird; Case Note: &#8220;The Raschta coatings decision: Why can\u00e2\u20ac\u2122t the Commissioner and taxpayers just get along?&#8221; \u00e2\u20ac\u201c Gina Lazanas and Robyn Thomas; GST News \u00e2\u20ac\u201c compiled by Lisa Lynch; News from Asia Pacific: &#8220;New Zealand offshore supplier GST registration legislation&#8221; \u00e2\u20ac\u201c David White; and GST TAX Q&#038;A: &#8220;Sale of former farm land with a private residence&#8221; and &#8220;Creditable acquisition \u00e2\u20ac\u201c expenses incurred in preparation for sale of property&#8221; \u00e2\u20ac\u201c Thomson Reuters\u00e2\u20ac\u2122 Tax Q&#038;A service.<\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1844,38,39],"tags":[7558,7559,1842,7560,586,7561,7562,7563,7564,7565,7566,4213,7567,7568,7569,5822,7570,7571,79,5823,7572,7573,7574,4215,7575,7576,7577,7578,7579],"class_list":["post-8284","post","type-post","status-publish","format-standard","hentry","category-australian-gst-journal-agstj","category-journals","category-update-summaries","tag-out-of-scope-supplies","tag-a-new-tax-system-goods-and-services-tax-act-1999-cth","tag-agstj","tag-bas","tag-case-note","tag-clive-bird","tag-creditable-acquisition","tag-david-white","tag-expenses-incurred-in-preparation-for-sale-of-property","tag-farm-land-with-private-residence","tag-former-farm-land","tag-gina-lazanas","tag-gst-credits","tag-gst-news","tag-gst-tax-qa","tag-gst-update","tag-input-tax-credits","tag-lisa-lynch","tag-new-zealand","tag-news-from-asia-pacific","tag-offshore-supplier","tag-property-developers","tag-raschta-coatings-trust-v-federal-commissioner-of-taxation-2015-aata-34","tag-robyn-thomas","tag-simplified-gst-accounting-methods","tag-small-food-retailers","tag-superannuation-fund-payments","tag-taxable-supplies","tag-thomson-reuters-tax-qa-service"],"_links":{"self":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts\/8284","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/comments?post=8284"}],"version-history":[{"count":0,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts\/8284\/revisions"}],"wp:attachment":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/media?parent=8284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/categories?post=8284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/tags?post=8284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}