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Recent developments in GST treatment of property transactions paper

Published on 14 Feb 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

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 CURKOWICZ

Click here to expand/collapse more articles by Anetta CURKOWICZ.
 

This was presented at Property Development and Subdivision: Income Tax, CGT and GST implications .

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