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GST changes for land sales

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Published on 01 Sep 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The GST provisions that apply to real property transactions have recently been amended. Most of the amendments relate to the margin scheme provisions but there have also been changes to the provisions dealing with sales of 'new residential premises'. 

Author profiles

Alison Chappell
Alison is a Special Counsel at Corrs Chambers Westgarth. - Current at 01 September 2005
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Matthew Cridland CTA
Matthew Cridland, CTA, is a Partner in the Tax Team at K&L Gates and based in Sydney. He focuses on matters relating to GST and all State Taxes. Matthew has been in practice for more than 25 years and he advises clients across a broad range of industry sectors. In addition to assisting clients with deals advice and revenue office reviews, he also has experience advising on litigation matters. Matthew is involved with the indirect tax committees of industry groups including the Property Council of Australia and the Financial Services Council. He is also a Contributor to the Australian Financial Review and The Australian. He is a Charted Tax Adviser. - Current at 24 September 2025
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