Issues covered in this paper 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 paper was also presented on 20 May 2005 at the 2005 North Queensland Convention held in Townsville and on 8 July 2005 at the 34th Queensland State Convention held on the Gold Coast.