Published on 01 Feb 05
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The Full Federal Court has upheld in Marana Holdings Pty Ltd v Commissioner of Taxation the decision of Beaumont J that the sale of a unit that had been converted from a motel room was not input taxed for the purposes of the A New Tax System (Goods and Services Tax) Act 1999. The decision provides guidance on the definition of 'residential premises' and 'commercial residential premises' for the purposes of the GST Act.
Cameron Blackwood ATI
Cameron Blackwood brings more than a decade of transactional tax expertise to his role as Director in Greenwoods & Herbert Smith Freehills’ Sydney office. He specialises in advising clients on the tax complexities of mergers, acquisitions and restructures, including cross-border issues and all aspects of employee share schemes; and regularly works in close collaboration with Herbert Smith Freehills. After joining the Greenwoods & Herbert Smith Freehills as a graduate in 2004, Cameron built his corporate experience advising companies and on a wide range of advisory and compliance matters, including a secondment with BHP Billiton. His industry knowledge is broad and includes the mining, real estate and financial services sectors. Current at 04 November 2016
Click here to expand/collapse more articles by Cameron BLACKWOOD.