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.
Current at 14 July 2009
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