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GST and property - Finding paths to certainty or is it an irremediable mess paper?

Published on 13 Mar 09 by NATIONAL DIVISION, THE TAX INSTITUTE

GST and property matters are always contentious, often complicated, and increasingly litigated. Gina Lazanas and Andrew Sommer have been at the forefront of these issues for a number of years. This paper covers:

  • the (ongoing) margin scheme debacle
  • the residential/commercial residential premises divide
  • retirement villages and aged care
  • partitions and in-specie distributions
  • Division 129 adjustments on change in use.

Author profiles

Gina Lazanas CTA
Gina Lazanas, CTA, is a Partner at the specialist tax law firm, Balazs Lazanas & Welch LLP. She has over 25 years’ experience in taxation law, having initially focused on income tax and later on indirect taxes, but always with a keen interest in all kinds of tax and related administrative law disputes. Gina has had carriage of varied and complex tax audits and litigation. Gina was Chair of The Tax Institute’s Legal & Dispute Resolution Subcommittee from 2011 to 2013 and Chair of The Tax Institute’s GST Subcommittee from 2008 to 2010. In April 2012, Gina was appointed a part-time Senior Member of the Administrative Appeals Tribunal. - Current at 16 June 2017
Click here to expand/collapse more articles by Gina LAZANAS.
Andrew Sommer CTA
Andrew Sommer, CTA, is an expert in indirect taxation, with a particular specialty in complex GST issues. He is called upon to advise on all aspects of the GST for any major projects or transactions. He advises clients on financial structuring (including securitisation), property dealings and commercial transactions. Andrew has extensive experience in conducting and managing disputes with revenue authorities. Although Andrew’s practice is primarily focused on GST, he has also worked in a range of other taxation areas, including income tax, payroll tax, fringe benefits tax and R&D tax incentives. Andrew has more than 30 years experience in indirect tax, having started in the Sales Tax group of Ernst & Young and having spent almost three decades in the Tax group at Clayton Utz. Andrew has taught postgraduate courses in taxation for both the University of New South Wales and Sydney University and served for 12 years on the ATO’s Public Advice and Guidance Panel. - Current at 06 July 2026
Click here to expand/collapse more articles by Andrew SOMMER.

 

This was presented at 24th National Convention 2009 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Justice Hill Memorial Lecture - Statutory interpretation

Author(s):  Murray GLEESON

Materials from this session:










The new R&D tax concession

Author(s):  David GELB,  Paul VAN BERGEN

Materials from this session:










Transfer Pricing: Applying the arm’s length principle in a world without comparables

Author(s):  Marc SIMPSON

Materials from this session:


Long live the goose - Recent cases dealing with tax concession charities

Author(s):  Jennifer BATROUNEY

Materials from this session:

Further details about this event:

 

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