Miscellaneous 2006

GST and residential property

Source: New South Wales

Published Date: 10 Aug 2006


This presentation explores the following GST and property issues:

  • margin scheme
    • how does it operate?
    • the impact of the new rulings
    • what the ATO expects from a valuation
  • what is a residential property?
    • Marana Holdings and its aftermath
    • Toyoma v Landmark
    • commercial residential v residential
  • what is an enterprise?
    • isolated transactions
  • change in use
  • deposits.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Individual Session

GST and residential property

Author(s): John Davison
Materials from this session:


  • Published By: John Davison
  • Published On:10 Aug 2006
  • Took place at:The Menzies Hotel, Sydney, and The Crowne Plaza, Parramatta

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2006

Share this page