This practical webinar will assist you in identifying and calculating any GST adjustments required to be made in your clients’ GST returns for the period ending 31 March 2021.
Topics covered include how adjustments are calculated, the application of the adjustment rules when assets enter and exit the GST base (on purchase, registration, sale and deregistration), and when the use of an asset changes to total taxable or total non-taxable use. The GST adjustments applicable to mixed-use assets are also considered.
Extensive use of worked examples will illustrate the application of the GST rules which apply to goods and services used for both taxable and non-taxable purposes.
Intermediate to senior accountants, in-house accountants, tax lawyers and others who advise clients on GST issues.
Susan Ballantyne, Senior Associate, Tomlinson Law
1.5 CPD Hours