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Property development - GST issues presentation


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.

Author profile

Craig Whatman CTA
Craig is a Partner 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 25 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 29 October 2019
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This was presented at Property Development .

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Individual sessions

Property development and subdivision: income tax, CGT and GST implications - selling the farm

Author(s):  David STAVROPOULOS

Materials from this session:

Transfer duty

Author(s):  Tim GRACE

Materials from this session:

Property development - GST issues

Author(s):  Craig WHATMAN

Materials from this session:

Income tax issues in property development

Author(s):  Keith JAMES

Materials from this session:

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