Property GST 2014

GST & property update

Source: Victoria

Published Date: 16 Jun 2014

 

This presentation covers:

  • the GST rate
  • GST and property - characterisation and ATO rulings:
    • different GST treatments of property
    • GSTR 2012/5 - residential premises
    • GSTR 2012/6 - commercial residential premises
  • proposed changes to going concern and farm land exemptions
  • GSTD 2014/02 - sale of real property upon exercise of call option
  • recent case - MBI Properties v Commissioner of Taxation.

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Details

  • Published By: Craig Whatman CTA
  • Published On:16 Jun 2014
  • Took place at:Pitcher Partners, Melbourne

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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
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("TTI")

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