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  Miscellaneous 2004

GST: Property development and business sales

Source: South Australia

Published Date: 10 Sep 2004

 
This presentation reviews emerging trends in the application of GST to property development and business sale transactions. In particular, it addresses:
- GST implications of land subdivisions and small scale developments
- the margin scheme: when appropriate and effective use
- going concern exemption and farm land exemption: hidden traps
- new and existing residential premises
- in specie distributions of real property from trust and companies
- recent ATO activity.

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Author(s)

Individual Session

GST: Property development and business sales

Author(s): Anetta Curkowicz CTA
Materials from this session:

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Details

  • Published By: Anetta Curkowicz CTA
  • Published On:10 Sep 2004
  • Took place at:Hilton Motel, Port Lincoln

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