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  Miscellaneous 2007

Recent GST developments

Source: New South Wales

Published Date: 12 Sep 2007

 

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The pace of developments has not slowed in the GST area since the tax was first introduced seven years ago. This paper focusses on some of the developments that have arisen during the past 12 months. Specifically the paper focusses on:

  • the GST treatment of forfeited deposits
  • the GST treatment of 'rental guarantees'
  • the GST treatment of aged care facilities
  • development lease arrangements
  • margin scheme issues for partnerships
  • the ongoing debate regarding the 'use test' (relevant to the sale or lease of residential premises).
Author(s)

Individual Session

Recent GST developments

Author(s): Matthew Cridland CTA
Materials from this session:

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Details

  • Published By: Matthew Cridland CTA
  • Published On:12 Sep 2007
  • Took place at:Sydney Harbour Marriott Hotel, Sydney

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