Property 2014

GST & property update

Source: Victoria

Published Date: 16 Jun 2014

 

This presentation covers:

  • the GST rate
  • GST and property - characterisation and ATO rulings:
    • different GST treatments of property
    • GSTR 2012/5 - residential premises
    • GSTR 2012/6 - commercial residential premises
  • proposed changes to going concern and farm land exemptions
  • GSTD 2014/02 - sale of real property upon exercise of call option
  • recent case - MBI Properties v Commissioner of Taxation.

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

Details

  • Published By: Craig Whatman
  • Published On:16 Jun 2014
  • Took place at:Pitcher Partners, Melbourne

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.

Tags

Property 2014

Share this page