Published on 01 May 04
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Inconsistently with a Commissioner's ruling on the issue, a single judge of the Federal Court has held that a sale of a motel is not a sale of a residence. For redeveloped motels, this means that the subsequent sale of a unit previously sold as part of a motel is liable to GST.
Luis is the Principal of Batallion Legal and is on the NSW Technical Committee and TIA/OSR Liaison Committee. Current at 21 May 2004
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