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GST and Property

Published on 10 Aug 2006 | Took place at The Menzies Hotel, Sydney, and The Crowne Plaza, Parramatta , NSW

This seminar series was held in:
- Sydney on 8 August 2006
- Parramatta on 10 August 2006.

It explored margin scheme, what a residential property is, what an enterprise is, change in use and deposits.

Individual sessions

GST and residential property

Author(s):  John DAVISON

This paper explores the following GST and property issues:

  • margin scheme
    • how does it operate?
    • the impact of the new rulings
    • what the ATO expects from a valuation
  • what is a residential property?
    • Marana Holdings and its aftermath
    • Toyoma v Landmark
    • commercial residential v residential
  • what is an enterprise?
    • isolated transactions
  • change in use
  • deposits.
Materials from this session: