Do you really have to pay GST to the ATO (Australian Taxation Office) on LVIG (Low Value Imported Goods

If you are from outside of Australia and running a website or otherwise sending goods to Australia, you might need to pay Goods and Services Tax (GST).

In the last couple of years (from 1 July 2018) the Australian Government changed the law so that goods worth less than $1000 that are sent to Australia are subject to GST. Since that time, the Australian Taxation Office (ATO) has been sending letters to many websites telling them that they need to pay. A lot of the time the people receiving these letters think that it is spam or a scam of some sort. It isn’t.

Unfortunately, the Australian Government got a bit lazy and decided to impose the tax on the website owner, even if the website owner isn’t the actual seller. Its easier to charge the person collecting the payments than try to collect from each individual seller, which would be a real hassle. Many website owners don’t actually make enough money to cover the GST, which is calculated at 1/11th of the gross payment received.

This means if, on your website, a seller sells a good for $110, you are liable to pay $10 in GST. You might not even recover this in the fees you charge your sellers.

The law is relatively new, so the ATO is taking the approach that everyone just needs to pay it. Time will tell how it pans out in practice.

If you have been contacted by the ATO and want to work out whether you need to pay, or if you want to make sure you are set up correctly so you don’t need to pay (or are covered if you do) then please contact us and we will help you.

Our number is + 61 2 7200 8200 or email me personally at

ATO jobkeeper cash flow boost backs down in Court

We’re beating the ATO in Court on Jobkeeper and Cash Flow Boost

The ATO has been setting their own policy on the cash flow boost which is different to the law. When the rubber hits the road, the Courts will apply the law instead of the ATO policy (which is not the law). There is hope if you think that you qualify but the ATO policy says otherwise.

We would be happy to help you, feel free to call us on 02 7200 8200 or email at

We also have a template available for you to download if you’d like to have a go yourself.

ATO pay back boost or jobkeeper

ATO wants you to pay back Jobkeeper or cash flow boost?

We’re starting to see people being asked to pay back the Jobkeeper or cash flow boost they received. Often this is after they’ve spent the money, and its putting them in a real bind. But you may not have to, because the ATO is getting the law wrong a lot (because its new, there are some administrative problems with the rollout).

We would be happy to help you, feel free to call us on 02 7200 8200 or email at

We also have a template available for you to download if you’d like to have a go yourself.

Surprise pay back ATO

ATO wants you to pay back the cash flow boost?

A lot of people have had trouble getting their cash flow boost. When they finally do, the ATO sometimes changes its mind and asks them to pay it back. Its happening now.

Here is a video on what you can do if the ATO wants you to pay the cash flow boost back.

We have a template available if you need to object to an ATO decision to deny the cash flow boost

Feel free to contact us: 02 7200 8200

88K easements

5 Tips for dealing with easement requests by a developer (section 88K of the Conveyancing Act)

Has a neighbour approached you with a request that you agree to grant an easement, perhaps to run drainage through or drive over, over your land? If so, it is essential that know what your rights are, now and into the future.

Your $$$$$$ compensation

In most instances, you have right to be compensated for an easement imposed over your land. The compensation amount is usually either agreed with party requesting the easement or ordered by the Court. The amount will vary depending on several things which may include the needs of the party requesting the easement, the amount of an expert’s valuation of the impact of the easement, the nature of the easement granted and your or your solicitor’s negotiation skills.

Your right to compensation is reflected by section 88K (4) of the Conveyancing Act 1919 which provides that if the Court makes an order imposing an easement over land that it also provide in the order an amount for compensation to the land owner unless there may be special circumstances.

Your legal costs paid

It is very important to seek legal advice regarding a potential easement over your land and ensure your rights are properly protected during the process to agree to grant the easement, the construction of the easement and into the future.

It is common practice for developers (or people requesting the easement) to agree to pay your legal fees.  We have a template below to request this.

If you agree to grant the easement without the need for Court proceedings, we recommend you enter into a Deed with the neighbour that includes a provision that all your legal costs of and associated with the granting of the easement are paid by the neighbour. This ensures your neighbour pays your legal costs and you are not out of pocket.

If the dispute ends up in Court, perhaps because the amount of compensation cannot be agreed or the neighbour has not been reasonable, section 88K (5) of the Conveyancing Act 1919 provides that the costs of the proceedings are payable by the applicant, subject to any order of the Court to the contrary.

Ongoing maintenance of the easement

Many easements require ongoing maintenance either on a regular basis, or perhaps in 10 years when the piping under the ground may need fixing. Provision for ongoing maintenance is best included in the Transfer Granting Easement, which is the document that provides permission from a land owner for an easement to be created over their land.

We recommend you enter into a Deed with the neighbour which includes a provision that ensures either the current owner or future owners of the land benefited by the easement keep the easement in good repair and working order. This type of provision may save you many thousands of dollars down the track.

Protection from any liability

There will often be construction works associated with the easement and it is important you are protected should there be an accident such as a person being hit by a falling fence or a child falling into a hole on your land.

We recommend you enter into a Deed with the neighbour which includes a provision that ensures you are indemnified against any liability, loss, claim or proceeding arising out of the construction works associated with the easement.

What to do next?

No matter at what stage of the granting an easement process you may be, you will benefit from obtaining legal advice to assist you in achieving the maximum amount of compensation payable and ensuring your rights are properly protected now and into the future.

Feel free to ask us any question you may have and we look forward to helping you – 02 7200 8200 or adam@adam-ahmed-8613

Our template letter to request the developer to pay legal fees.

Director penalty notice defences

Director penalty notice defences – a how to guide

Have you received a director penalty notice? This is a standard letter for the ATO but it carries some serious implications for you.  You need to act quickly. First, the context.  The ATO is pursuing you because a company that you are or were the director of owes some money.  The ATO probably issued the […]

ATO objection letter - how to do them

ATO objection letter – how to do them

Did you get a terrible result from an audit? You know deep down if the auditor got it wrong.  If they did, you can still get it fixed.  You’re the one who has to cop the tax debt – the auditor just moves on with their life – you’re the one who will keep getting […]

Tax office dirty tricks revealed

Tax office dirty tricks revealed

If you are in litigation with the ATO, expect them to use dirty tricks on you. Below is a list of the dirty tricks that I have personally seen used on my clients: Muddying the issue – when you appeal the ATO will sometimes “defend” a claim you did not make, thereby muddying the issue [...]

insolvency -How to protect yourself from insolvent trading

Insolvency – How to protect yourself from insolvent trading

The Government’s National Innovation and Science Agenda has brought about some of the most significant insolvency law reforms in 30 years. The objective of these reforms is to encourage innovation, even after business failure. There is a stigma engrained in the Australia around business failure. Business owners do not go into business to fail, or […]

6 strategies for creditors to get money out of a liquidator

6 strategies for creditors to get money out of a liquidator

Too often are Creditors seeing distressed businesses go bust and ending up in liquidation with nothing going back to Creditors and everything going to the Liquidator. Under new insolvency laws, Creditors have been given more rights than ever before to influence the outcome of a Liquidation. Creditor now have the power to: 1.Request the Liquidator […]