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Recent GST developments paper

Published on 12 Sep 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The pace of developments has not slowed in the GST area since the tax was first introduced seven years ago. This paper focusses on some of the developments that have arisen during the past 12 months. Specifically the paper focusses on:

  • the GST treatment of forfeited deposits
  • the GST treatment of 'rental guarantees'
  • the GST treatment of aged care facilities
  • development lease arrangements
  • margin scheme issues for partnerships
  • the ongoing debate regarding the 'use test' (relevant to the sale or lease of residential premises).

Author profile

Matthew Cridland CTA
Matthew Cridland CTA is a leading tax lawyer who is regularly sought out for comment on indirect tax issues. A partner at K&L Gates, Matthew has 20 years' experience with an exclusive focus on indirect taxes including value-added tax (VAT / GST), stamp duty, land tax, payroll tax, wine equalisation tax (WET), luxury car tax (LCT), customs duty and excise. Matthew provides both transaction and dispute resolution support to clients navigating complex and often sensitive issues, including acting on litigation matters. His priority is to build a deep understanding of each client's business and objectives to inform the advice he provides and the legal solutions he helps implement. He works with organisations spanning diverse industries and sectors and has a particular focus on real estate, infrastructure and financial services. Matthew is a member of the Indirect Tax Committees of the Property Council of Australia and the Financial Services Council. - Current at 22 January 2020
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This was presented at 5th Annual Property Intensive - An update of local and global property issues .

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