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.
Current at 07 March 2012
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