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Recent developments in GST treatment of property transactions paper


Topics covered in this paper include:

  • sales of residential property
    • GST treatment of holiday houses, separately-titled motel and resort accommodation
    • in specie distributions of residential property: GST and stamp duty issues
    • claiming input tax credits for display homes
  • 'going concern' exemption
    • requirements
    • GST Ruling GSTR 2002/5
    • sales of tenanted buildings
    • multiple vendors/purchasers
  • margin scheme
    • new valuation and contractual requirements
    • inherited property
    • development costs
  • avoidance schemes
    • grouping schemes
    • margin schemes
    • legislative response.

Author profile

Anetta Johnston CTA
Anetta is a Tax Director in the KPMG Adelaide Corporate Tax practice. She has qualifications in both law and commerce and has over 15 years' experience working as a tax advisor in various law firms and at KPMG. Prior to rejoining KPMG in December 2015, Anetta worked for 5 and a half years as a Senior Associate in the taxation group of Arnold Bloch Liebler in Melbourne where she was involved predominately in taxation audits and disputes. Anetta's work in managing and resolving audits and disputes included preparing responses to position papers, preparation and lodgement of objections to notices of assessment and penalty notices, drafting settlement proposals and ongoing communications and negotiations with the ATO. Her work at KPMG involves advising clients on general income tax and GST matters, tax and corporate restructuring, M&A transactions and taxation audits and disputes. Anetta's clients include People's Choice Credit Union, Beyond Bank, Flinders Ports and various other private groups and high net worth individuals. - Current at 07 December 2016
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This was presented at Property Development and Subdivision: Income Tax, CGT and GST implications .

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