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GST & Property: Recent Developments & Current Issues seminar paper
Published on 17 May 03 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- recent rulings
- new residential sale issues
- margin scheme pitfalls
- attribution issues in sales/leases/developments
- lease incentives/market reviews/terminations
- guarantees in property deals
- developer contributions
- GST 'leakage' - loss of ITCs.
Author profiles
Harry Lakis CTA
Harry Lakis, CTA was admitted to the Queensland Bar after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes. - Current at 23 February 2024Robert Olding
Robert formerly an indirect tax partner at KPMG and Adjunct Professor teaching indirect taxes at the Queensland University of Technology, Robert Olding served in various senior executive roles at the ATO for 11 years, including as Deputy Chief Tax Counsel (Indirect Taxes),before retiring as Chief Tax Counsel. His professional activities now include advising revenue authorities in Asia, The Pacific, Africa, the Middle East and The Caribbean as an International Monetary Fund (IMF) fiscal law expert; serving as the inaugural independent Chair of the Queensland Office of State Revenue Rulings Advisory Panel; and serving as a member of the Queensland Civil and Administrative Tribunal and the Administrative Appeals Tribunal. - Current at 30 September 2019
This was presented at 32ND ANNUAL STATE CONVENTION - QUEENSLAND: SHIFTING SANDS - EVOLVE AND ADAPT .
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Tax Relief for Demergers of Corporate Groups
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Tax Audits
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Simplified Imputation
Author(s): John NEWBYMaterials from this session:
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An Evolving and Adapting ATO
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Taxation of Intellectual Property
Author(s): Peter GODBERMaterials from this session:
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GST & Property: Recent Developments and Current Issues
Author(s): Harry LAKIS, Robert OLDINGMaterials from this session:
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International Transfer Pricing
Author(s): John BLAND, Dave LEWISMaterials from this session:
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