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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