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GST and property presentation
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 corporate restructurings, cross-border investment, property, wine and mining taxation, 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 22 February 2021
This was presented at GST - 6 Years On .
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Individual sessions
GST: minor mistakes/major problems
Author(s): Grantley STEVENSMaterials from this session:
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GST and offshore supplies
Author(s): Kristian THOROUGHGOODMaterials from this session:
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GST and corporate restructures
Author(s): Kristian THOROUGHGOODMaterials from this session:
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GST and property
Author(s): Michael BUTLERMaterials from this session:
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