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GST & Property Transactions

Published on 22 Sep 2011 | Took place at Leonda by the Yarra, Hawthorn , VIC

Property transactions raise a significant number of GST issues. In recent months there have been a number of developments that affect the application of GST to property transactions.

This event explored some of those recent developments including the Aurora Developments decision in the context of the GST-free going concern exemption, changes proposed by the ATO in their draft ruling on commercial residential premises, changes made by the ruling on retirement villages and as well as discussing the proposed changes to the margin scheme.

Individual sessions

GST and property transactions

Author(s):  Melanie BAKER,  Craig WHATMAN

This paper covers:

  • going concerns and Aurora Developments
  • transitional time of supply rules for real property (central equity)
  • residential premises and commercial residential premises
  • margin scheme
  • retirement villages.
Materials from this session: