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  Miscellaneous 2005

Recent developments in the GST treatment of property

Source: Victoria

Published Date: 19 Apr 2005

 

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Issues covered in this paper include:

  • enterprise issues concerning property development including small scale developments and sale of vacant land (MT 2004/D3)
  • classification issues of property development structures (GSTR 2004/6: tax partnerships & co-owners)
  • alterations to non-reviewable leases transition rules (Tax Laws Amendment (Long-Term Non-Reviewable Contracts) Act 2005)
  • alterations to GST on property transactions including the margin scheme, GST groups and joint venture groups (Rulings GSTR 2004/2, GSTR 2004/3 and Taxation Laws Amendment (2005 Measures No 2) Bill)
  • application of GST to commercial residential dwellings including serviced apartments and holiday accommodation (Marana Holdings Pty Ltd v FCT 2004 ATC 4,256)
  • change in use of property and Division 129 adjustments.
Author(s)

Individual Session

Recent developments in the GST treatment of property

Author(s): Robert Parker
Materials from this session:

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Details

  • Published By: Robert Parker
  • Published On:19 Apr 2005
  • Took place at:Leonda by the Yarra, Hawthorn

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