Construction and property

Published on 19 Feb 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation outlines : Construction Progressive or Periodic Supplies and Acquisitions - payment and recovery rules, special transitional rules, valuation on 1/7/2K, nature of purpose/ user; Sale / Supply of Real Property - general rules, margin scheme, transitional rules; Sale / Supply of Residential Premises - input tax rules, apportionment extent, commercial residential exclusion, new residence exclusion, and implications for supplier/ acquirerThis presentation outlines : Construction Progressive or Periodic Supplies and Acquisitions - payment and recovery rules, special transitional rules, valuation on 1/7/2K, nature of purpose/ user; Sale / Supply of Real Property - general rules, margin scheme, transitional rules; Sale / Supply of Residential Premises - input tax rules, apportionment extent, commercial residential exclusion, new residence exclusion, and implications for supplier/ acquirer

Author profile

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 2024

More by Harry LAKIS

• Fundamental principles in payroll tax grouping and exclusion orders paper - 25-July-2019
• Determining residency paper - 30-October-2018
• Payroll tax – Exploring the issues paper - 24-August-2017
• The aggregation of transactions - The key cases paper - 25-July-2013
• Stamp duty update for the non-specialist paper - 14-March-2012
• Stamp duty paper - 30-August-2011
• Commissioners’ discretions: Cases and practical considerations paper - 29-July-2010
• Comparisons & contrasts: State land rich duty and Federal non-resident CGT rules paper - 10-November-2008
• Carbon trading – Duty & GST issues paper - 27-March-2008
• Comparisons & contrasts: State land rich duty and Federal non-resident CGT rules paper - 14-March-2008
• Corporate Reconstructions - Stamp Duty seminar paper - 30-July-2004
• Stamp Duty - Cross Jurisdictional Issues convention paper - 01-April-2004
• Stamp Duty Relief for Reorganisation seminar paper - 22-August-2003
• Stamp Duty Implications of Property Development seminar paper - 25-July-2003
• GST & Property: Recent Developments & Current Issues seminar paper - 17-May-2003
• Stamp duty - 17-May-2002
• Queensland Stamp Duty Implications - 12-February-2001
• Stamp duty issues upon sale and purchase of a business - 17-June-1998
• Stamp duty - 24-May-1996

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