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    <title>Bonus attracts gst</title>
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    <description>GST applies to bonuses that are additional consideration linked to a supplied service; such payments form part of the taxable consideration and must be treated under the same GST classification and rate as the original service. When paid separately, the service provider should issue a separate invoice for the bonus identifying it as additional consideration for the relevant service. Liability turns on factual nexus between the bonus and the service-where connected, GST is payable on the bonus.</description>
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      <description>GST applies to bonuses that are additional consideration linked to a supplied service; such payments form part of the taxable consideration and must be treated under the same GST classification and rate as the original service. When paid separately, the service provider should issue a separate invoice for the bonus identifying it as additional consideration for the relevant service. Liability turns on factual nexus between the bonus and the service-where connected, GST is payable on the bonus.</description>
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      <law>GST</law>
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