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GST & Property

Published on 16 Jun 2014 | Took place at Pitcher Partners, Melbourne, VIC

The 2014 Young Tax Professionals Series features 6 sessions designed to cover a range of topics and recent developments. This event covered GST & property.

Individual sessions

GST & property update

Author(s):  Craig WHATMAN

This presentation covers:

  • the GST rate
  • GST and property - characterisation and ATO rulings:
    • different GST treatments of property
    • GSTR 2012/5 - residential premises
    • GSTR 2012/6 - commercial residential premises
  • proposed changes to going concern and farm land exemptions
  • GSTD 2014/02 - sale of real property upon exercise of call option
  • recent case - MBI Properties v Commissioner of Taxation.
Materials from this session: