Published on 02 May 02
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses GST and property, and focuses on: selling under margin scheme, going concerns, new residential premises, substantial renovations, other GST property issues.
Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include:
• a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and
• a member of the design and examinations panel of the Taxation Institute’s CTA3 panel;
• The General Editor of the Australian GST journal.
Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for:
• The Australian and State Treasuries;
• The International Taxation and Investment Centre’s missions in Myanmar; and
• The Canadian Ministry of Finance
- Current at
26 April 2017