Q: M company, jointly owned by Australian and UK shareholders, does similar business in both countries under the same brand. M company, based in Australia, hires a digital marketing agency for advertising design. It then passes on some of the design costs to the UK company. Does the UK company need to pay GST for the design services?

Q: A client has a few different businesses. One has a turnover above $2 million, while another has a turnover below $2 million. When preparing the tax return for the smaller entity, can the accountant apply the 28.5% company tax rate, or does she need to consider the entire group, which has a turnover above $2 million?

Q: A client borrowed $30,000 from his company last year, and the company had no net assets at the end of the year due to offsetting losses. How should this be handled in the accounts? Does it need to declare a dividend for the loan, apply it to the balance sheet, or mark it for Div 7A purposes? Also, the client made another $5,000 loan to himself in the following year, during which the company incurred a loss of $32,000. How is the distributable surplus calculated considering the $30,000 loan from last year?

Q: Fiona Wilkes bought a car for $33,000 in October 2011 for her delivery business, with plans to use it 90% for business and 10% for personal use. Over the years, the car's usage changed. How does this affect the net amount of GST?

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Q: A client wants to know about the GST implications of selling commercial property as a going concern. Since there's no GST on the property sale itself, what about other expenses like commission and legal fees that do have GST? Can the GST on these be claimed?

Q: I'm planning to hire a US IT consulting firm. They'll send invoices to my company, and I'll pay them in US dollars. Do they need any special permits to consult in Australia? Do they require an ABN? Will the US firm have to pay GST?

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Question: A client runs a marine mechanics business and bought a boat for transporting divers. The boat uses petrol, which qualifies for fuel tax credits.