The draft examines whether a GST registered member of an unincorporated body can claim input tax deductions for expenditure incurred by the unincorporated body if the unincorporated body is not itself registered for GST. It also looks at whether members can claim input tax deductions for contributions they make to the unincorporated body. CA ANZ agree with the conclusions reached in the draft QWBA.

In CA ANZ’s view, the QWBA will be a valuable resource for taxpayers and agents.

CA ANZ also suggests some aspects of the items be reviewed and clarified with additional references.