Miscellaneous 2007

Recent GST developments

Source: New South Wales

Published Date: 12 Sep 2007

 

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The pace of developments has not slowed in the GST area since the tax was first introduced seven years ago. This paper focusses on some of the developments that have arisen during the past 12 months. Specifically the paper focusses on:

  • the GST treatment of forfeited deposits
  • the GST treatment of 'rental guarantees'
  • the GST treatment of aged care facilities
  • development lease arrangements
  • margin scheme issues for partnerships
  • the ongoing debate regarding the 'use test' (relevant to the sale or lease of residential premises).

Individual Session

Recent GST developments

Author(s): Matthew Cridland
Materials from this session:

Details

  • Published By: Matthew Cridland
  • Published On:12 Sep 2007
  • Took place at:Sydney Harbour Marriott Hotel, Sydney

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 2007

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