1-10 of 206 results

Practice

GST - barter transactions

Published: 16 November 2011

Barter transactions are assessable and deductible for income-tax purposes to the same extent as other cash or credit transactions. When an entity ...

Practice

GST - documentation

Published: 20 August 2012

Since the introduction of the GST in July 2000, a number of procedural and tax accounting amendments have been introduced in order to smooth out ...

Practice

GST - joint ventures

Published: 16 November 2011

Qualification for registration as a GST joint venture must entail one of the following activities. research and development the provision of ...

Practice

GST - processing and reporting transactions

Published: 16 November 2011

Every architectural practice will have slightly different internal accounting systems, either because of the accounting packages they use (which may ...

Practice

GST - reimbursing employees

Published: 16 November 2011

Employers that are registered for GST may be entitled to GST credits for payments made to reimburse their employees (and or their associates) for ...

Practice

GST - retainers, fees and charges

Published: 16 November 2011

Architectural practices that are registered for GST will include the GST in the prices they charge for their services. However, they will be able to ...

Practice

Consent to infringement of moral rights

Published: 7 August 2018

The consent given by an author should be in writing. The consent cannot be general or a broad ‘waiver’; it must specify the actions or omissions or ...

Practice

OHS - architect as employer

Published: 15 November 2011

The general OHS duties of employers in all jurisdictions cover both their employees and persons other than their employees. Employers have the ...

Practice

OHS legislation

Published: 17 May 2017

OHS legislation is state or territory law and there are many differences between the states and territories. The Commonwealth government, through ...

Practice

Privacy legislation - coverage and exemptions

Published: 14 December 2011

Entities covered by the Privacy Act The private sector provisions in the Privacy Act apply to 'organisations'. Section 6C of the Privacy Act sets out ...

Refine

Note Types
State / Region