Published on 10 Sep 04
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation reviews emerging trends in the application of GST to property development and business sale transactions. In particular, it addresses:
- GST implications of land subdivisions and small scale
- the margin scheme: when appropriate and effective use
- going concern exemption and farm land exemption: hidden traps
- new and existing residential premises
- in specie distributions of real property from trust and companies
- recent ATO activity.
Current at 25 June 2009
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