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  Miscellaneous 2005

Recent developments in GST and property

Source: Victoria

Published Date: 19 Apr 2005

 

Issues covered in this presentation include:

  • enterprise issues concerning property development including small scale developments and sale of vacant land (MT 2004/D3)
  • classification issues of property development structures (GSTR 2004/6: tax partnerships & co-owners)
  • alterations to non-reviewable leases transition rules (Tax Laws Amendment (Long-Term Non-Reviewable Contracts) Act 2005)
  • alterations to GST on property transactions including the margin scheme, GST groups and joint venture groups (Rulings GSTR 2004/2, GSTR 2004/3 and Taxation Laws Amendment (2005 Measures No 2) Bill)
  • application of GST to commercial residential dwellings including serviced apartments and holiday accommodation (Marana Holdings Pty Ltd v FCT 2004 ATC 4,256)
  • change in use of property and Division 129 adjustments.

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Author(s)

Individual Session

Recent developments in the GST treatment of property

Author(s): Robert Parker
Materials from this session:

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Details

  • Published By: Robert Parker
  • Published On:19 Apr 2005
  • Took place at:Leonda by the Yarra, Hawthorn

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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