Published on 31 Oct 07
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- when does property development constitute a GST enterprise?
- a review of the GST going concern exemption and margin scheme requirements, as well as a review of the GST treatment of tax law and general law partnerships and joint ventures involved in property development
- recent change in ATO view regarding development leases and GST
- the status of deposits following the Full Federal Court's decision in Reliance Carpet.
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
27 September 2012