shopping_cart

Your shopping cart is empty

GST: real property, real issues: Part III - Security needed on security deposits

Member Price: $22.00
Non Member Price: $28.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

This article is the third in our GST and real property series and discusses the GST treatment of security deposits in the context of the sale of real property

Parts I, II, IV and V of this series were published in the February, March, May and June 2005 editions of Taxation in Australia respectively.

Author profiles

Geoffrey Mann CTA
Photo of author, Geoff MANN Geoff Mann, CTA, advises on indirect tax with particular emphasis on goods and services tax and state/territory taxes, including stamp duty and land tax. Geoff's tax experience spans over thirty-five years, and he has advised a wide range of clients, across a range of industries and transaction types and issues, across all Australian jurisdictions. Geoff deals regularly with and maintains a good relationship with all Australian revenue authorities. Geoff has represented clients in a range of tax litigation and dispute matters. Geoff's multi-skilling across tax areas and his dual legal and accounting qualifications, place him in a unique position to assist clients with complex tax issues relating to transaction structuring and implementation, including M&A, infrastructure projects, real estate transactions, corporate restructures, prudential reviews, , and liaison with and managing disputes with revenue authorities. - Current at 06 June 2025
Click here to expand/collapse more articles by Geoff MANN.
Janina McMahon
Janina is a lawyer with Blake Dawson Waldron. - Current at 01 July 2005
Click here to expand/collapse more articles by Janina MCMAHON.

 

Copyright Statement