Published on 07 Nov 02
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses GST issues, including: margin scheme, subdividing residence and selling off back block, development of pre CGT land, mere realisation for tax but not for GST, disposal of commercial property where owners are not registered for GST, what constitutes 'substantial renovation' to residential property to make it a taxable supply, properties constructed for sale buy subsequently rented - entitlement to input tax credits.
Current at 14 March 2012
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