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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.

Author profiles:

Scott Smith CTA
Scott is a Manager for RSM Bird Cameron. Current at 01 February 2011 Click here to expand/collapse more articles by Scott SMITH.
 
Paul Heiler CTA
Paul is a Director with RSM Bird Cameron. Current at 01 February 2011 Click here to expand/collapse more articles by Paul HEILER.
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