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Recent GST developments paper

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Published on 12 Sep 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The pace of developments has not slowed in the GST area since the tax was first introduced seven years ago. This paper focusses on some of the developments that have arisen during the past 12 months. Specifically the paper focusses on:

  • the GST treatment of forfeited deposits
  • the GST treatment of 'rental guarantees'
  • the GST treatment of aged care facilities
  • development lease arrangements
  • margin scheme issues for partnerships
  • the ongoing debate regarding the 'use test' (relevant to the sale or lease of residential premises).

Author profile

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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