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  • 1.8.2 What is the GST position when a body corporate pays an honorarium to an office holder?

    For source of ATO view, refer to the general principles of GSTR 2012/2 Goods and services tax: financial assistance payments.

    ATO position

    An office holder is performing services for the body corporate and generally will not be an employee. The office holder will be making a taxable supply if he or she makes the supply for consideration in the course of carrying on an enterprise, the supply is connected with Australia and he or she is registered or required to be registered for GST purposes. If the body corporate is registered or required to be registered for GST purposes and the acquisition is a creditable acquisition, the body corporate may claim an input tax credit in respect of that acquisition.

    For more information, refer to GSTA TPP 015 Goods and services tax: Is a monetary honorarium consideration for a taxable supply?

      Last modified: 05 Aug 2016QC 16473