GST Consideration on Non-Business Receipts: Business Test and the Impact on Input Tax Claims (On Demand)


This webinar was recorded on 11 June 2020

A GST registered organisation ( taxable person ) may undertake various activities, some of which are business in nature while some may be regarded as non-business for GST purposes. A taxable person is not entitled to claim input tax credits for GST incurred in respect of his non-business activities.
To determine whether there exists a business, particularly where the situation does not appear to fall clearly within the statutory definition, the Comptroller of GST will make reference to the common business tests.

This webinar will provide you with a practical understanding of the GST treatment on non-business receipts and the appropriate apportionment of input tax claims.

Programme Outline

  • Business test : Business or non-business receipts ?
  • Non-business receipts or Taxable supplies ?
    • Grants
    • Donations
    • Sponsorships
  • Input tax recovery rules

Target Audience

  • Finance Managers and Executives
  • Accountants and Accounts Executive (involved with the preparation of GST returns)
  • Anyone involved in GST compliance

Expert Speaker

Catherine Chiang is a Senior Consultant (GST) in Consul Biz Consultancy Services. She has previously spent 6 years in the IRAS, handling GST and Income Tax audit and almost 10 years with 2 of the Big Four international accounting firms, specialising in GST compliance and advisory work. During this period, she has accumulated extensive experience in performing GST prudential reviews, GST consultancy, GST compliance, GST audits and GST training for clients.

Catherine has a Bachelor of Accountancy (Honours) degree from the National University of Singapore. She is an Accredited Tax Advisor (GST) registered with the Singapore Institute of Accredited Tax Professionals and a member of the Institute of Singapore Chartered Accountants. Catherine is also an ACTA certified Trainer.

  • Elearning
    • $278.20 e-Learning 20% Discount - Apply Promotional Code: OEC20 $222.56incl. GST (7%)
    • PD hours: 3
    Complete online at your own pace (Self-paced)
    • $278.20 e-Learning 20% Discount - Apply Promotional Code: OEC20 $222.56incl. GST (7%)

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