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GST and property presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 06 Feb 07 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation provides a practical overview of a number of GST issues that commonly arise with property developments and presents case studies dealing with:

  • change of intention - what happens if you change your mind and decide to rent, rather than sell, a development (or vice versa)? Or if you decide to rent after purchasing a 'going concern'?
  • margin scheme - what are the implications of the recent amendments to the rules?
  • residential property vs commercial property - understanding the recent Toyama case and the amendments introduced to reverse Marana Holdings: is a supply of property now subject to GST or input-taxed?
  • retirement villages - are you making input taxed supplies of residential premises, GST-free supplies of accommodation, and/or taxable supplies of additional services? When are maintenance fees input taxed? Dealing with supplies to serviced apartments and supplies by charitable institutions.

Author profile

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 26 June 2019
Click here to expand/collapse more articles by Michael BUTLER.

 

This was presented at GST - 6 Years On .

Get a 20% discount when you buy all the items from this event.

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GST: minor mistakes/major problems

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GST and offshore supplies

Author(s):  Kristian THOROUGHGOOD

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GST and corporate restructures

Author(s):  Kristian THOROUGHGOOD

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GST and property

Author(s):  Michael BUTLER

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Further details about this event:

 

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