shopping_cart

Your shopping cart is empty

Recent developments in GST and property presentation

Published on 30 Mar 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Issues covered in this presentation include:

  • small scale developments constituting an enterprise - MT 2004/D3
    • sale of vacant land 'in the course or furtherance' of an enterprise new GST treatment of retirement village accommodation
    • the application of GST to the sale of separately titled serviced apartments and holiday accommodation - the rewrite of GSTR 2000/20
  • deposits for Division 99 purposes, and consequences on release or forfeiture
    • changes in use of property and Division 129 adjustments.

This was also presented on 20 May 2005 at the 2005 North Queensland Convention in Townsville and on 8 July at the 34th Queensland State Convention.

Author profile:

Lachlan R WOLFERS
Lachlan is a tax partner at KPMG and a director of KPMG Tax Lawyers Pty Ltd. Lachlan is the leader of KPMG's indirect tax practice in Sydney, and in recent years, has developed an extensive tax litigation practice. Lachlan is a National Councillor of the Taxation Institute, and Chair of its Corporate Subcommittee and former Chair of its GST and Indirect Tax Subcommittee. Lachlan has written for a vast range of publications, including on the topics of CGT, GST and income tax, and is a regular media commentator on tax matters.
Current at January 2009 Current at 25 March 2009 Click here to expand/collapse more articles by Lachlan R WOLFERS.
 

 

This was presented at Property Intensive: Recent Developments in the Industry .

Get a 20% discount when you buy all the items from this event.

Individual sessions



Stapled securities

Author(s):  Brian LAWRENCE

Materials from this session:

And then he knocked on the door: what to do when the tax man comes knocking

Author(s):  Craig JACKSON

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse