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  Miscellaneous 2005

Recent developments in the GST treatment of property

Source: QLD

Published Date: 30 Mar 2005

 

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Issues covered in this paper include:

  • small scale developments constituting an enterprise - MT 2004/D3
    • sale of vacant land 'in the course or furtherance' of an enterprise new GST treatment of retirement village accommodation
    • the application of GST to the sale of separately titled serviced apartments and holiday accommodation - the rewrite of GSTR 2000/20
  • deposits for Division 99 purposes, and consequences on release or forfeiture
    • changes in use of property and Division 129 adjustments.

This paper was also presented on 20 May 2005 at the 2005 North Queensland Convention held in Townsville and on 8 July 2005 at the 34th Queensland State Convention held on the Gold Coast.

Author(s)

Individual Session

Recent developments in the GST treatment of property

Author(s): Lachlan R Wolfers CTA
Materials from this session:

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Details

  • Published By: Lachlan R Wolfers CTA
  • Published On:30 Mar 2005
  • Took place at:Hyatt Regency Sanctuary Cove, Gold Coast

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