This session looks at some of the practical GST issues that are faced by community housing providers in social and affordable housing and BTR projects, including:
- The “5 year rule” for sales of new residential premises and anomalies arising for community housing providers
- Barriers to accessing the GST-free concessions
- Interactions/inconsistencies with charitable endorsement requirements with the ACNC/ATO/State revenue offices; and
- Increasing presence of affordable housing in BTR developments and associated GST issues.