2023 GST

Social & affordable housing - Practical GST issues

Published Date: 25 Oct 2023

 

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

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.

Details

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

2023 GST

Share this page