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Goods & Services Tax: Session 4

Published on 10 Aug 1999 | Took place at Menzies Hotel, NSW

Looks at GST in relation to property and special issues.

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Individual sessions

GST and Property

Author(s):  Simon Clark,  Tiffany SPOONER The purpose of this paper is to discuss the variety of GST treatments surrounding property transactions. The impact of the GST on a particular property transaction is affected by a number of factors, including : whether the purchaser and vendor are or are required to be registered; whether the transaction is of a residential or commercial nature; whether the property is a freehold interest or is part of a going concern; whether the margin scheme is employed; and whether the transitional rules apply to part or all of the transaction. The paper gives a brief discussion of the basic GST concepts, then examines the effects of these and other relevant factors on the taxable nature of various property related transactions.

Materials from this session:

GST and special issues

Author(s):  Damian WALSH Topics include GST and: capital transaction; sale of business - going concern; pre-establishment costs; associates; anti-avoidance; FBT.

Materials from this session: