Issue Number |
Index |
Date |
1
|
Bodies corporate/owners corporations and strata managers
|
1.1
|
GST administration
|
1.1.1
|
Are bodies corporate required to register for GST?
|
16/06/2001 (u)
|
1.1.2
|
Are the supplies made by a body corporate in connection with an enterprise?
|
03/12/2003 (u)
|
1.1.3
|
Do bodies corporate make taxable supplies?
|
09/04/2001
|
1.1.4
|
Consequences of registration or non-registration and members' possible entitlements to input tax credits
|
09/04/2001
|
1.1.5
|
Are bodies corporate non-profit bodies for the purpose of the registration turnover threshold, as provided for in section 23-15 of the GST Act?
|
29/07/2009 (u)
|
1.1.6
|
How does a body corporate calculate the GST on taxable supplies?
|
09/04/2001
|
1.1.7
|
Is registration mandatory where there is a mixed strata title scheme (commercial and residential)?
|
29/07/2009 (u)
|
1.2
|
Transitional issues
|
1.2.1
|
What is the GST treatment of body corporate levies with respect to administration and sinking funds over the transition period?
|
03/12/2003 (u)
|
1.2.2
|
How are levy arrears attributable to a period ending before 1 July 2000 treated?
|
09/04/2001
|
1.3
|
Australian business number (ABN)
|
1.3.1
|
What are the ATO charges associated with registering for an ABN and GST and lodging business activity statements (BASs)?
|
03/12/2003 (w)
|
1.3.2
|
When making an application for an ABN, is it necessary to provide the tax file number (TFN) of the strata manager as the Public Officer? Can this be avoided?
|
03/12/2003 (w)
|
1.3.3
|
Can a body corporate obtain an ABN without registering for GST purposes?
|
03/12/2003 (w)
|
1.3.4
|
Can I make an application electronically for an ABN?
|
03/12/2003 (w)
|
1.4
|
Business activity statement (BAS)
|
1.4.1
|
How frequently will GST returns be required?
|
03/12/2003 (w)
|
1.4.2
|
Must an entity reporting under a substituted accounting period remit the BAS monthly instead of quarterly? Is there a method to vary this?
|
03/12/2003 (w)
|
1.4.3
|
Can a strata management agent prepare and lodge a BAS on behalf of a body corporate? Do they need to be registered tax agents?
|
03/12/2003 (w)
|
1.5
|
Tax invoices
|
1.5.1
|
What is the format and check list for a tax invoice?
|
03/12/2003 (w)
|
1.5.2
|
Are invoices for amounts of $75 or less considered to be inclusive or exclusive of the GST?
|
03/12/2003 (w)
|
1.5.3
|
When must a supplier issue a tax invoice?
|
03/12/2003 (w)
|
1.5.4
|
Can a tax invoice be combined with a receipt?
|
03/12/2003 (w)
|
1.6
|
Record keeping
|
1.6.1
|
What are the record keeping requirements for a body corporate?
|
03/12/2003 (w)
|
1.7
|
Pay as you go (PAYG) issues
|
1.7.1
|
Is there any way of paying owners who do cleaning etc. who do not have an ABN or an invoice over $75.00 without having to deduct 46.5%? Can a payment be made by petty cash through the treasurer? If the answer is 'no', is there any sample letter which can be issued advising 'no ABN - no payment'?
|
03/12/2003 (w)
|
1.7.2
|
Will a company which owns a strata unit be required to withhold 46.5% of levies payable to a body corporate which does not quote an ABN?
|
03/12/2003 (w)
|
1.7.3
|
Is a body corporate with an ABN which is not registered for the GST required to withhold 46.5% on invoices under $75.00?
|
03/12/2003 (w)
|
1.7.4
|
What is the position regarding invoices submitted to a body corporate by a supplier who does not quote an ABN?
|
03/12/2003 (w)
|
1.7.5
|
What are the PAYG implications of an unregistered body corporate with no ABN which deals with a supplier with no ABN?
|
03/12/2003 (w)
|
1.7.6
|
Does a body corporate have to withhold 46.5% and remit this to the ATO by way of the BAS in every situation?
|
03/12/2003 (w)
|
1.8
|
Miscellaneous
|
1.8.1
|
Is it the manager's responsibility to claim input tax credits on behalf of the body corporate or do the owners claim their own?
|
09/04/2001
|
1.8.2
|
What is the GST position when a body corporate pays an honorarium to an office holder?
|
09/04/2001
|
1.8.3
|
What are the GST implications if an owner of a strata unit is reimbursed for purchases made on behalf of the body corporate, and GST was included in the price of the purchases?
|
03/12/2003 (u)
|
1.8.4
|
Is a nominal amount (for example, $2 per week for car parking) charged by a body corporate subject to the GST?
|
03/12/2003 (u)
|
1.8.5
|
What is the GST impact on a key security deposit payment?
|
03/12/2003 (u)
|
1.8.6
|
Is a body corporate liable for GST on the provision of inspection and certification services pursuant to the Strata Scheme Management Act 1996 (NSW) or comparable state or territory legislation?
|
03/12/2003 (u)
|