Policy submissions

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  1. Submission on GST – Directors and board members providing their services through a personal services company

    This QWBA addresses the GST treatment of directors and board members operating through a personal services company and concludes that generally such personal services companies are able to be...

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  2. Submission on GST – Court awards and out-of-court settlements

    CA ANZ’s feedback on the draft PUB 00423...

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  3. Submission on GST – Section 58: Specified agents of incapacitated persons, and mortgagees in possession

    CAANZ’s feedback on the draft interpretation statement GST – Section 58: Specified agents of incapacitated persons, and mortgagees in possession...

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  4. Submission on customs GST

    CAANZ’s feedback on IR’s draft ruling and QWBAs on customs GST...

  5. Submission on GST treatment of certain services supplied by airport operators

    CAANZ’s feedback on GST – Are certain services supplied by airport operators to international airline operators zero-rated?...

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  6. Submission on GST apportionment and adjustment rules

    CAANZ’s feedback on ‘GST apportionment and adjustment rules’, an officials’ issues paper...

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  7. Submission on Taxation Annual Rates for 2021-22 GST and Remedial Matters Bill

    CA ANZ recently had the opportunity to submit on the Taxation (Annual Rates for 2021-22, GST and Remedial Matters) Bill...

  8. Submission to BoT on its Review of GST on Low Value Imported Goods (LVIG)

    CA ANZ lodges submission with the Board of Taxation on its Review of the GST on LVIG measure...

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  9. Submission on GST - Definition of a Resident

    Chartered Accountants Australia and New Zealand recently provided feedback to Inland Revenue on their recent draft interpretation statement PUB00390: GST – Definition of a Resident...

  10. Submission on application of compulsory zero rating of land rules to commercial lease transactions

    CA ANZ recently provided feedback on draft QWBA PUB00383: GST – How do the compulsory zero rating of land rules apply to transactions involving commercial leases...

  11. Submission on draft QWBA PUB00256

    Chartered Accountants Australia and New Zealand recently provided feedback to Inland Revenue on draft QWBA PUB00256: When does s 5(23) of the Goods and Services Tax Act 1985 apply to shift GST...

  12. Submission on GST and Agency - PUB00327

    CA ANZ recently provided feedback to Inland Revenue on their draft interpretation statement, PUB00327 - GST and Agency...

  13. Submission on Taxation (Annual Rates for 2020-21, Feasibility Expenditure, and Remedial Matters) Bill

    While this Bill covers a wide range of issues, our principle comments relate to purchase price allocation, feasibility expenditure, habitual buying and selling of land and GST on outbound mobile...

  14. Submission on GST policy issues – An officials’ issues paper

    CA ANZ recently had the opportunity to comment on GST policy issues – An officials’ issue paper. The Issues Paper seeks to address and clarify several technical and remedial issues that have arisen...

  15. Submission on PUB 00308 GST Supplies of residences and other real property

    CA ANZ recently had the opportunity to comment on the draft interpretation statement PUB 00308: GST – Supplies of residences and other real property...

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