• Differences between reimbursement and disbursement and the rules for differentiating them
• Are you acting as a principal or an agent?
• Indicators for determining the principal or agent relationship
• Recovery of expenses which is ancillary to a primary supply
• Recovery of expenses which is separate and not ancillary to any primary supply
• Recovery of expenses at costs or with a mark-up – is there a difference?
• The claiming of input tax on expenses that are recovered from another business
• Real life examples to illustrate the application of the GST rules for such recharges

As part of our commitment towards minimizing carbon footprint and contributing to a healthier planet, we will only be issuing the soft copy of the training materials.

The training materials will be emailed to you 2 days before the workshop. Charging points are available in the training room to charge your digital device.

• Accounting and Tax Professionals
• Finance Managers, Finance Directors, Financial Controllers
• Anyone who is interested in having a practical understanding on the GST treatment of reimbursement and disbursements

Catherine has more than 20 years of experience in GST consultancy, with more than 10 years of training experience. She has previously spent 6 years in IRAS, handling GST and Income Tax audit and almost 10 years with 2 of the Big Four international accounting firms, specializing in GST compliance and advisory work. During this period, she has accumulated extensive experience in performing GST prudential reviews, GST consultancy, GST compliance and GST training for clients.

Catherine has a Bachelor of Accountancy (Honours) degree from the National University of Singapore. She is an Accredited Tax Advisor (GST) registered with the Singapore Chartered Tax Professionals and an Advanced Certificate in Training and Assessment (ACTA) certified Trainer.