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GST Treatment of Recovery of Expenses: Reimbursement or Disbursement?

Expert Speaker Catherine Chiang

$650.00 (including GST)



The correct GST treatment for the reimbursement and disbursement of expenses is crucial to all GST-registered businesses. Why? This will ensure that costly penalties and the liability to fund for any shortfall arising from the failure to charge GST, will be avoided. Hence, it is imperative that businesses get a good grasp of the rules, to rightly determine the GST treatment to avoid any additional costs.

This programme is part of the Corporate Practice Series, designed specifically for accountants and finance leaders. Through the use of practical scenarios, exercises and case studies, this workshop will provide in-depth insights to determining the right treatment of GST for the recovery of expenses.

What you’ll learn

At the end of this workshop, you will:

  • Find out the basis in establishing whether the recovery of expense is a reimbursement or disbursement?
  • Be able to ascertain the agent-principal relationship, differentiate between reimbursement and disbursement, and ascertain the GST treatment for the recovery of expenses
  • Minimise possibility of costly penalties by ensuring the correctness of your GST recovery of expenses/claims

Programme Outline

Difference Between Reimbursement And Disbursement
   - Are You An Agent Or A Principal?
  - Taxable Supply And Non-Taxable Supply 
  - Typical Reimbursement Scenario
  - Typical Disbursement Scenario
Determining Agent-Principal Relationship: The Indicators
Recovery Of Expenses Which Is Ancillary To A Primary Supply
Recovery Of Expenses Which Is Separate And Not Ancillary To Any Primary Supply
Recovery At Costs Or With Mark-Up: Is There A Difference?
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