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Is a motel 'a residence'? Beaumont J answers 'no'!

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.

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Luis Batalha
Luis is the Principal of Batallion Legal and is on the NSW Technical Committee and TIA/OSR Liaison Committee. - Current at 16 January 2006
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