In-Depth GST Workshop on Reimbursements vs Disbursements & Fringe Benefits

This advanced-level GST training is specially designed for GST practitioners, finance professionals, accountants and business owners who wish to deepen their understanding of complex GST issues frequently encountered in practice.

Unlike a general GST overview programme, this workshop focuses extensively on the practical application of GST rules relating to fringe benefits, reimbursements, disbursements, inter-company billings and recovery of expenses - areas commonly misunderstood by businesses and often identified during GST audits.

Participants will gain a deeper understanding of the distinction between reimbursements and disbursements, when recovery of expenses constitutes a taxable supply and the GST implications arising from inter-company transactions between head offices, local subsidiaries and overseas related parties.

The workshop will also examine the conditions and restrictions surrounding input tax claims on employee benefits and staff-related expenses, including areas where input tax claims are specifically disallowed under GST rules.

Using practical examples, case studies and real-life scenarios, this workshop aims to help participants minimise GST compliance risks, avoid costly errors and apply GST principles confidently in day-to-day operations.

Key Learning Outcomes

By the end of the workshop, participants will be able to:

• Distinguish correctly between reimbursements and disbursements
• Determine when recovery of expenses attracts GST
• Apply the correct GST treatment for inter-company transactions
• Understand the conditions and restrictions for claiming input tax on fringe benefits
• Identify common GST compliance risks and avoid costly mistakes
• Handle complex GST scenarios with greater confidence

Who Should Attend

• Participants who have attended our “Mastering the Basic & Intermediate Concepts of GST” workshop
• Finance & Accounting Professionals
• GST Compliance Personnel
• Tax Professionals & Consultants
• Business Owners & Finance Managers
• Anyone seeking a deeper, practical understanding of GST treatment in complex business scenarios

Course Outline

1) Overview of GST Principles

2) GST Treatment of Fringe Benefits
- Conditions for Claiming Input Tax
- Invoice addressed to Employee
- Allowances provided to Employee
- Close Nexus Test (6 Indicators)
- Fringe Benefits provided solely to the Director, Partner or Sole-Proprietor
- Disallowed Input Tax Claims:
(i) Club Subscription Fees
(ii) Medical & Accident Insurance Premium
(iii) Medical & Dental Expenses
(iv) Family Benefits
(v) Motor Car
- Gifts and other benefits given to Employees, Customers and Supplies
- Accounting Back the Output Tax
- Food, Beverage and Hotel Accommodation provided to Employee
- Transport Expenses

3) Reimbursement vs Disbursement
- Difference between Reimbursement and Disbursement
- Examples of Reimbursement and Disbursement
- Recovery of Expenses:
(i) Not Amounting to a Supply
(ii) Amounting to a Supply
(iii) Relating to the Main Supply
(iv) Cost-to-Cost Recovery vs Mark-Up
- Zero-Rating the Recovery of Expenses
- Secondment of Staff
- Re-Billing of Rental of Residential Properties
- Re-Billing of Financial Services
- Re-Billing of Disallowed Expenses relating to a Medical & Accident Insurance Premium and Motor Car
- Mixture of Reimbursement and Disbursement