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GST: real property, real issues: Part III - Security needed on security deposits

Published on 01 Apr 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article is the third in our GST and real property series and discusses the GST treatment of security deposits in the context of the sale of real property

Parts I, II, IV and V of this series were published in the February, March, May and June 2005 editions of Taxation in Australia respectively.

Author profiles:

Geoffrey Mann CTA
Geoff Mann, CTA, is a Partner in the Tax team at Ashurst. He advises on indirect tax, with particular emphasis on GST, stamp duty, land tax and human resources taxes. Geoff has over 25 years’ experience. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs, as well as due diligence exercises and dispute resolution. Current at 21 October 2016 Click here to expand/collapse more articles by Geoff MANN.
 
Janina McMahon
Janina is a lawyer with Blake Dawson Waldron. Current at 01 July 2005 Click here to expand/collapse more articles by Janina MCMAHON.
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