Miscellaneous 2010

Why simple GST treatment of real property is important

Source: The Tax Specialist Journal Article

Published Date: 1 Apr 2010

The GST treatment of real property is well known for its exemptions. In this article the operation of the GST system in the European Union is discussed as an example in which real property is treated in a complex way with many different exemptions. The GST system used in the European Union is then compared with a simpler GST system, the New Zealand system. Through the use of this comparison it is explained that it is best that the GST treatment of real property is administered in a simple way with few exemptions.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2010

Share this page