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What is an input-taxed supply of used residential premises?

Published on 01 Feb 10 by "THE TAX SPECIALIST" JOURNAL ARTICLE

There has been a lack of clarity in the past about what an input-taxed supply of used residential premises is for GST purposes in Australia. A case is put forward in this article for characterising an input-taxed supply of used residential premises with reference to the planned use of the premises by the purchaser.

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Christine PEACOCK
Christine works for the Graduate School of Business and Law at RMIT University.
Current at 1 April 2010 - Current at 01 April 2010
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