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GST & property update presentation

Published on 16 Jun 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the GST rate
  • GST and property - characterisation and ATO rulings:
    • different GST treatments of property
    • GSTR 2012/5 - residential premises
    • GSTR 2012/6 - commercial residential premises
  • proposed changes to going concern and farm land exemptions
  • GSTD 2014/02 - sale of real property upon exercise of call option
  • recent case - MBI Properties v Commissioner of Taxation.

Author profile:

Craig Whatman CTA
Craig is a Partner/Executive Director in the Tax Consulting division of Pitcher Partners Melbourne. Craig leads the Pitcher Partners Transaction Taxes team, which advises on GST and other transactional taxes and duties. Craig has more than 20 years experience advising clients in a variety of industries in both Australia and New Zealand. He is also a member of The Tax Institute’s GST Subcommittee, which makes representations to the ATO and Treasury on a range of current GST issues. Current at 04 February 2014 Click here to expand/collapse more articles by Craig WHATMAN.
 
Individual sessions

GST & property update

Author(s):  Craig WHATMAN

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