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

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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.

Click here to view Part I
Click here to view Part II
Click here to view Part IV.
Click here to view Part V.

Author profiles

Janina McMahon

Janina is a lawyer with Blake Dawson Waldron. - Current at 09 August 2012

More by Janina MCMAHON

GST: real property, real issues: Part 5 - Going concerns & operational issues - 01-June-2005
GST: Real property, real issues: Part IV - 01-May-2005
GST: real property, real issues: Part II GST's disservice to serviced apartments - 01-March-2005
GST - real property, real issues: Part I When is a review a review? - 01-February-2005
GST and Partnerships: an ongoing concern - 01-November-2003

Click here to expand/collapse more articles by Janina MCMAHON.

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 16 June 2017

More by Geoff MANN

Dear practitioner paper - 28-July-2015
Stamp duty - Hot topics arising from the introduction of the Victorian landholders duty regime paper - 31-October-2013
Corrections and adjustments under the self-assessment regime paper - 05-September-2013
Compensation for loss: Settlement arrangements, court orders and warranty claims paper - 06-September-2012
Current and upcoming issues in GST for your business paper - 14-March-2012
Cases update paper - 09-September-2010
Miscellaneous duties issues paper - 29-July-2010
GST Today – Cases update, legislative update & rulings update paper - 09-October-2009
The government's taxation of climate change - beyond the acronyms. - 21-August-2008
GST cases and rulings update paper - 25-October-2007
Taxation issues in the development of intellectual property - 01-May-2007
Interaction of GST with other taxes paper - 03-November-2006
Land tax - current issues paper (by Geoff Mann and others) - 29-July-2005
GST: real property, real issues: Part 5 - Going concerns & operational issues - 01-June-2005
GST: Real property, real issues: Part IV - 01-May-2005
GST: real property, real issues: Part II GST's disservice to serviced apartments - 01-March-2005
GST - real property, real issues: Part I When is a review a review? - 01-February-2005
Still Real Issues in Real Property seminar paper - 11-October-2003
Property - 17-October-2002
Expenditure on the development and acquisition of IP - 18-June-2002
Expenditure on the development and acquisition of IP - 21-February-2002
Human resources tax - recent developments - 01-December-2001
GST Audits - 19-June-2001
Indirect taxes - the Drake decision - latest developments - 01-December-2000
Australia: alienation of personal service income (the 80% rule) - 01-October-2000
Taxation implications of the Drake decision - 01-September-2000
The intersection of GST and FBT - 01-June-2000
GST, FBT and salary packaging - 29-February-2000
The impact of State and Territory taxation on superannuation - 01-March-1998
Australia: Federal versus state taxation powers - 01-March-1998
The impact of the Allders Decision on State taxes - 01-December-1997
Australia: Privatisation - indirect tax issues - 01-August-1997
Indirect tax issues for privatisation - 20-March-1997
Indirect tax issues for privatisation - 19-March-1997

Click here to expand/collapse more articles by Geoff MANN.

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