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GST Industry Specific Issues: Construction & Property, and Tourism & Leisure

Published on 24 Aug 1999 | Took place at Novotel Hotel, Brisbane , QLD

Topics for construction & property include: commercial and retail leases; construction projects; commercial real estate sales; residential real estate sales; property trusts. For tourism & leisure: classification of supplies; implications for input tax credit entitilements; diesel fuel credit and other fuel impacts; transitional rules.

Get a 20% discount when you buy all the items from this event.

Individual sessions

GST - The Tourism and Leisure Industries

Author(s):  Patrick LAVERY A number of specific provisions contained in the A New Tax System (Goods and Services Tax) Act 1999 deal with the hospitality, tourism and gaming industries. Yet it is important to keep in mind that it is not the classification of the taxpayer or industry that is relevant for GST purposes, but rather the specific supplies/ acquisitions. The paper looks at the general GST rules, and the specific rules for the focus industries including "GST-free" supplies, "input taxed" supplies, other taxable supplies with specific treatment, diesel and other fuels, loyalty programs and giveaways, food and beverages.

Materials from this session:

GST Update

Author(s):  Harry LAKIS This presentation outlines : Commercial and Retail Leases; Construction Projects including special transitional rules; Sale/ Supply of Real Property; Sale/ Supply of Residential Premises; Property Trusts; Government Issues including levies and charges; and ACCC Issues - draft pricing guidelines, price exploitation principles, enforcement and compliance.

Materials from this session: