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ATO’s changing view on division 129 presentation


The ATO view of how property transactions should be treated for GST purposes has continued to change significantly over the past year. This has been driven by the Commissioner's own rulings program and a number of significant court cases that have been decided.

This presentation covers the new draft ruling GSTR 2008/D5 which discusses the ATO's view of the treatment of new residential premises when their proposed use changes from sale to rental. Given the current downturn, does this provide a developer with an opportunity to claim additional credits for past transactions or will the ATO's view create additional compliance issues that will need to be carefully managed? This presentation also covers the decisions in recent court cases and discuss what this will mean in practice for property developers.

Author profile

Matthew Nicholls CTA
Matthew Nicholls is an Executive Director with EY’S Adelaide Tax Practice and specialises in Indirect Tax matters. Matthew has over 24 years’ experience in working with tax. He spent 14 years working in the ATO and was involved with establishing the GST presence in the Adelaide office. Matthew has worked for EY for over 10 years and specialises in providing technical advice, assisting with compliance issues and with the implementation and use of data analytics for clients. Matthew co-chaired The Tax Institute’s National GST Subcommittee for 3 years until 2015, is the chair of the SA Technical Committee and sits on the ATO’s GST Advisory Group. - Current at 03 October 2012
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This was presented at SA Property Intensive .

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