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GST issues

Member Price: $57.00
Non Member Price: $75.00

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Published on 07 Nov 02 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses GST issues, including: margin scheme, subdividing residence and selling off back block, development of pre CGT land, mere realisation for tax but not for GST, disposal of commercial property where owners are not registered for GST, what constitutes 'substantial renovation' to residential property to make it a taxable supply, properties constructed for sale buy subsequently rented - entitlement to input tax credits.

Author profile

Chris Jenkins ATI
Chris leads the Deloitte Indirect Tax team in Perth and provides a full suite of indirect tax consulting and advisory services to his clients across a number of sectors with a particular focus on the Energy & Resources, Government Infrastructure, Real Estate & Construction and Health and Aged Care sectors in particular. Chris has over 25 years’ experience in indirect tax consulting across 3 different jurisdictions -the UK, Malaysia and Australia -and has been a regular presenter for the Real Estate Institute of WA, the Taxation Institute of Australia and the Institute of Chartered Accountants of Australia on various topics related to GST - Current at 26 June 2019
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This was presented at Tax on Investment Properties .

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Tax issues

Author(s):  Andrew SMITH

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GST issues

Author(s):  Chris JENKINS

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