Miscellaneous 2006

Recent developments in GST and property

Source: South Australia

Published Date: 5 May 2006

 

GST and property is an increasing area of dispute, usually with significant financial consequences for clients. The rules seem to be based as much on 'lore' as 'law'. This presentation separates the fact from the fiction, and critically analyses some fundamental rulings and cases which assist in determining whether a GST liability really arises. Issues include:

  • the margin scheme debacle - what the ATO's draft rulings really mean for you and an insight into recent disputes
  • what the Marana Holdings decision means to the sale of serviced apartments, resorts, holiday houses and retirement villages
  • property developments - determining when are you required to be registered for GST, and when can you deregister.
This was also presented on 26 May 2006 at the NSW State Convention.

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

Details

  • Published By: Lachlan R Wolfers CTA
  • Published On:5 May 2006
  • Took place at:Novotel Barossa Valley Resort

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))

("TTI")

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.

Tags

Miscellaneous 2006

Share this page