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30 Sep 10 GST anti-avoidance: application to uncommercial property arrangements - GSTR 2010/1

On 29 September 2010 the ATO issued final GST Ruling GSTR 2010/1, previously released in draft as GSTD 2009/D2. Its full title is "Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5".

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