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GST and property transactions paper


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.

Author profiles

Melanie Baker CTA
Melanie is a barrister who specialises in tax and administrative law. Before joining the Victorian Bar in 2010, Melanie was a Senior Associate in the Tax group of Allens Arthur Robinson. As a barrister, Melanie regularly advises, and appears on behalf of, taxpayers and the Commissioner of Taxation. Melanie is also a Senior Fellow of the University of Melbourne where she co-lectures the post-graduate law subject, ‘Tax Litigation’. - Current at 08 November 2019
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Craig Whatman CTA
Craig is a Partner in the Tax Consulting division of Pitcher Partners Melbourne. Craig leads the Pitcher Partners Transaction Taxes team, which advises on GST and other transactional taxes and duties. Craig has more than 25 years’ experience advising clients in a variety of industries in both Australia and New Zealand. He is also a member of The Tax Institute’s GST Subcommittee, which makes representations to the ATO and Treasury on a range of current GST issues. - Current at 29 October 2019
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