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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:

Janina MCMAHON

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Geoff MANN
Geoff is a Partner at Blake Dawson Waldron. His practice covers most areas of indirect tax law. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs as well as due diligence exercises. Geoff has practised in stamp duty for over 18 years, advising on a wide range of transactions and issues across all states and territories duties legislation. Geoff’s multi skilling across tax areas, his dual legal and accounting qualifications, as well as his practical exposure to legal drafting put him in a unique position to address the issues arising in his areas of practise.
Current at 25 September 2007
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