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Identification of residential premises for Australian GST purposes

Published on 01 Feb 11 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The question of identifying "residential" premises for the purposes of applying input tax treatment is the subject to ongoing litigation in the courts — in particular, the possible appeal to the High Court in the Sunchen case. Accordingly, it is timely to review the policy considerations underlying the distinction between residential and other real property, which should ultimately guide the practical application of these rules.

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Scott SMITH
Current at 21 March 2011 Click here to expand/collapse more articles by Scott SMITH.
 
Paul HEILER
Current at 28 February 2011 Click here to expand/collapse more articles by Paul HEILER.

 

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