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).
Matthew Cridland CTA
Matthew is Head of GST & Customs (Australia) at DLA Piper. He has specialised in GST for more than 16 years and also advises on customs and other indirect tax matters. He regularly publishes papers and articles on indirect tax developments. Matthew is a member of the GST committee for the Property Council of Australia and the Financial Services Council. Current at 29 July 2016
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