Published on 30 Mar 05
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Issues covered in this paper include:
- small scale developments constituting an enterprise - MT 2004/D3
- sale of vacant land 'in the course or furtherance' of an enterprise new GST treatment of retirement village accommodation
- the application of GST to the sale of separately titled serviced apartments and holiday accommodation - the rewrite of GSTR 2000/20
- deposits for Division 99 purposes, and consequences on release or forfeiture
- changes in use of property and Division 129 adjustments.
This paper was also presented on 20 May 2005 at the 2005 North Queensland Convention held in Townsville and on 8 July 2005 at the 34th Queensland State Convention held on the Gold Coast.
Lachlan is a tax partner at KPMG and a director of KPMG Tax Lawyers Pty Ltd. Lachlan is the leader of KPMG's indirect tax practice in Sydney, and in recent years, has developed an extensive tax litigation practice. Lachlan is a National Councillor of the Taxation Institute, and Chair of its Corporate Subcommittee and former Chair of its GST and Indirect Tax Subcommittee. Lachlan has written for a vast range of publications, including on the topics of CGT, GST and income tax, and is a regular media commentator on tax matters.
Current at January 2009
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