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165-003 - Trades Industries - Specific GST Issues

This paper concentrates on issues that were applicable after 1st July 2000 for Trades Industries relative to GST. Items discussed are as follows: GST Is Now With Us Subcontractors Work In Progress 30th June 2000 Progress payments Retention amounts Unregistered competitors Business Activity ...Read more
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  • Description
  • Specifications

This paper concentrates on issues that were applicable after 1st July 2000 for Trades Industries relative to GST.

Items discussed are as follows:

  • GST Is Now With Us
  • Subcontractors
  • Work In Progress 30th June 2000
  • Progress payments
  • Retention amounts
  • Unregistered competitors
  • Business Activity Statement
  • G1 - Total Sales And Income And Other Supplies
  • G2 - Exports (GST Free Supplies)
  • G3 - Other GST Free Supplies
  • Water Sales - GST Free In G3
  • Sewerage And Storm Water
  • Acquisitions
  • G10 - Capital Acquisitions
  • G11 - Other Acquisitions
  • Long Term Accommodation In Commercial Residential Premises In G11
  • Motor Vehicle Expenses In G11
  • Motor Vehicle Expenses - GST Record Keeping Requirements
  • Financial Supplies Threshold Exception In G11
  • Motor Vehicle Expenses Part Business/Part Private Or Input Taxed
  • Motor Vehicle Expenses GST - General Formula Method
  • Motor Vehicle Expenses GST - Set Rate Per Kilometer Method
  • Motor Vehicle Expenses GST - One Third Method
  • Motor Vehicle Expenses GST - Log Book Method