Goods and Services Tax (GST. (a) For the purposes of clause 9:
Goods and Services Tax (GST. (a) If the sale is not a taxable supply, the Vendor warrants:
(i) the supply is not in the course or furtherance of an enterprise carried on by the Vendor; or
(ii) the Vendor is neither registered, nor required to be registered, for GST; or
(iii) the supply is of residential premises and not new residential premises.
(b) If the Margin Scheme applies, the Vendor warrants that the Vendor did not acquire the Property through a supply that was ineligible for the margin scheme.
(c) If GST-free Going Concern concession applies:
(i) the Purchaser warrants that the Purchaser will be and remain registered for, GST at completion; and
(ii) the Vendor warrants that the Vendor will be and remain registered for, GST at completion and will carry on the going concern enterprise until completion.
(d) If GST-free Farm Land concession is applies:
(i) the Purchaser warrants that the Purchaser will be, and remain registered for, GST at completion; and
(ii) the Vendor warrants that the Vendor will be, and remain registered for, GST at completion; and
(iii) the Vendor warrants that the Property is land on which a farming business has been carried on for at least the period of 5 years preceding completion; and
(iv) the Purchaser warrants that the Purchaser intends that a farming business be carried on, on the land.
(e) If the above clauses do not apply and the Sale Price is plus GST:
(i) the Purchaser must, in addition to the Sale Price, also pay to the Vendor the amount of any GST payable by the Vendor at the same time and in the same manner as the Sale Price; and
(ii) the Vendor must give the Purchaser a valid tax invoice; and
(iii) the Purchaser is not required to pay to the Vendor any GST until the Vendor gives the Purchaser a valid tax invoice.
(f) If the above clauses do not apply and the Sale Price includes GST, the Vendor must at completion give the Purchaser a valid tax invoice for the amount of any GST payable by the Vendor.
(g) If the parties have not specified in the particulars whether the Sale Price is plus GST or includes GST:
(i) the Sale Price includes GST if the supply is not a taxable supply or is an input taxed supply of residential property; and
(ii) the Sale Price is plus GST in any other circumstance and clause 11.1e) applies.
(i) Any reimbursement or contribution for a liability or outgoing incurred by the other party is net of any input tax credit to which the other party is entitled and the other party will give the reimbursing or contributing party an i...
Goods and Services Tax (GST. For the purposes of GST legislation, the Parties confirm that: ● A supply of supports under this Service Agreement is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of the National Disability Insurance Scheme Act 2013 (NDIS Act), in the Participant’s NDIS plan currently in effect under section 37 of the NDIS Act;
Goods and Services Tax (GST. (a) For the purposes of this Agreement, including this clause 13, the terms “GST”, “recipient-created tax invoice”, “registered”, “supply”, “tax invoice”, and “taxable supply” have the same meanings as in the GST Act.
(b) Subject to clause 13(c) below, If GST is or becomes payable by a party (Supplier) in relation to any supply that it makes under, in connection with, or resulting from, this Agreement, then (unless the consideration for that supply is expressly stated to include GST) in addition to any consideration provided by a party (Supplied Party) for that supply, the Supplied Party must pay to the Supplier the amount of any GST for which the Supplier is liable in relation to that supply (Additional Amount) at the same time as the relevant consideration or any part of it is provided.
(c) Subject to clause 13(e) below, the obligation in clause 13(b) above to pay the Additional Amount only arises once the Supplier has issued a tax invoice to the Supplied Party in respect of the Additional Amount.
(d) If the Funding is consideration for the supply of anything under, in connection with, or resulting from, this Agreement which is a taxable supply under the GST Act, the Funding is exclusive of GST.
(e) If the Funding is consideration for the supply of anything under, in connection with, or resulting from, this Agreement which is a taxable supply under the GST Act, the State may choose (in its absolute discretion) by notice to the Recipient to have the Department issue a RCTI in respect of the Additional Amount and if the State so chooses:
(i) the Department will issue a RCTI in respect of the Additional Amount and the Recipient will not issue a tax invoice in respect of that Additional Amount;
(ii) the Recipient warrants that it is registered for GST and will notify the Department as soon as practicable of any change to the Recipient’s registration;
(iii) the State warrants that the Department is registered for GST and will notify the Recipient as soon as practicable of any change to the Department's registration; and
(iv) the State will indemnify and keep indemnified the Recipient for any liability for GST and any related penalty or interest charge that may arise from a statement of GST payable on the supply for which the Department issues a RCTI under this Agreement.
Goods and Services Tax (GST. Where possible the school fees (and any other fees, charges, and levies) charged by the school will be quoted on a GST inclusive basis. If GST subsequently becomes payable in respect of any part of any fees, charges and levies charged by the school then the school reserves the right to increase those fees, charges, and levies at any time.
Goods and Services Tax (GST. For the purposes of GST legislation, the parties agree that the supply of services and supports under this Agreement is GST free. If for any reason we charge GST for these services, we will inform you in advance.
Goods and Services Tax (GST. GST at the prevailing rate will be applied to all School Fees and will be reflected on the School’s invoice where it applies. The School is registered with the Comptroller of Goods and Services Tax. The School’s registration number is 201541510R. The GST rate is 7%. The School is required to pass on and adjust Fees and charges for any changes to the GST rate that may be imposed by the Government of Singapore.
Goods and Services Tax (GST. In this clause, italicised words or expressions have the same meaning as set out in the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act).
Goods and Services Tax (GST. In view of the complexity of the legislation, specific GST issues will be considered afresh with each and every planning agreement proposed to be negotiated.
