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John McLaren

Commercial

Articles 1 - 3 of 3

Full-Text Articles in Business

Australian Tax Analysis: Cases, Commentary, Commercial Applications And Questions, Cynthia Coleman, Geoffrey Hart, Brett Bondfield, Margaret Mckerchar, John Mclaren, Kerrie Sadiq, Antony Ting Feb 2014

Australian Tax Analysis: Cases, Commentary, Commercial Applications And Questions, Cynthia Coleman, Geoffrey Hart, Brett Bondfield, Margaret Mckerchar, John Mclaren, Kerrie Sadiq, Antony Ting

John McLaren

No abstract provided.


Commercial And Economic Law In Australia, Eugene Clark, Lynden Griggs, George Cho, Arthur Hoyle, John Mclaren Feb 2014

Commercial And Economic Law In Australia, Eugene Clark, Lynden Griggs, George Cho, Arthur Hoyle, John Mclaren

John McLaren

No abstract provided.


Residential Property, Commercial Property, Goods And Services Tax And Deregistration: A Case Study On How The Gst Law May Have Been Manipulated, Joh Mclaren Feb 2014

Residential Property, Commercial Property, Goods And Services Tax And Deregistration: A Case Study On How The Gst Law May Have Been Manipulated, Joh Mclaren

John McLaren

When a residential property, being used for commercial purposes is sold to a buyer that intends to operate a professional practice from the premises and one of the vendors is registered for GST, what happens when the registered vendor deregisters from GST ten days before settlement? The purchaser expects to be able to claim the GST included in the price as an input tax credit but on settlement is not given a tax invoice. The purchaser then lodges the Business Activity Statement (BAS) claiming an input tax credit without a tax invoice. The purchaser believed that the Commissioner of Taxation …