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  Miscellaneous 2005

Recent developments in GST and property

Source: QLD

Published Date: 30 Mar 2005

 

Issues covered in this presentation include:

  • small scale developments constituting an enterprise - MT 2004/D3
    • sale of vacant land 'in the course or furtherance' of an enterprise new GST treatment of retirement village accommodation
    • the application of GST to the sale of separately titled serviced apartments and holiday accommodation - the rewrite of GSTR 2000/20
  • deposits for Division 99 purposes, and consequences on release or forfeiture
    • changes in use of property and Division 129 adjustments.

This was also presented on 20 May 2005 at the 2005 North Queensland Convention in Townsville and on 8 July at the 34th Queensland State Convention.

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Author(s)

Individual Session

Recent developments in the GST treatment of property

Author(s): Lachlan R Wolfers
Materials from this session:

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Details

  • Published By: Lachlan R Wolfers
  • Published On:30 Mar 2005
  • Took place at:Hyatt Regency Sanctuary Cove, Gold Coast

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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Miscellaneous 2005

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