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  Miscellaneous 2006

Recent developments in GST treatment of property transactions

Source: South Australia

Published Date: 14 Feb 2006

 

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Topics covered in this paper include:

  • sales of residential property
    • GST treatment of holiday houses, separately-titled motel and resort accommodation
    • in specie distributions of residential property: GST and stamp duty issues
    • claiming input tax credits for display homes
  • 'going concern' exemption
    • requirements
    • GST Ruling GSTR 2002/5
    • sales of tenanted buildings
    • multiple vendors/purchasers
  • margin scheme
    • new valuation and contractual requirements
    • inherited property
    • development costs
  • avoidance schemes
    • grouping schemes
    • margin schemes
    • legislative response.
Author(s)

Individual Session

Recent developments in GST treatment of property transactions

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

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Details

  • Published By: Anetta Curkowicz CTA
  • Published On:14 Feb 2006
  • Took place at:Radisson Playford Adelaide, and Crowne Plaza Darwin

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