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.
Current at 07 March 2012
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