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GST and property


The purpose of this paper is to discuss the variety of GST treatments surrounding property transactions. The impact of the GST on a particular property transaction is affected by a number of factors, including : whether the purchaser and vendor are or are required to be registered; whether the transaction is of a residential or commercial nature; whether the property is a freehold interest or is part of a going concern; whether the margin scheme is employed; and whether the transitional rules apply to part or all of the transaction. The paper gives a brief discussion of the basic GST concepts, then examines the effects of these and other relevant factors on the taxable nature of various property related transactions.

Author profiles

Simon Clark CTA
Simon is a Director of Greenwoods & Freehills Pty Limited. Simon is involved in providing day to day and transactional, income tax and GST advice mainly in the funds management sector. He has also been extensively involved in assessing the implications of tax reform on clients including involvement in lobbying on the Australian REIT rules, the MIT provisions and various current Board of Tax reviews. Simon is a member of the Property Council’s National Tax Group and the ICAA Tax Technical Committee. He sits on a number of consultative committees including those dealing with Tax Treaties and Finance and Investments - Current at 08 July 2011
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This was presented at Goods & Services Tax: Session 4 .

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Individual sessions

GST and Property

Author(s):  Simon Clark,  Tiffany SPOONER

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GST and special issues

Author(s):  Damian WALSH

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