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GST: Property development and business sales presentation
Published on 10 Sep 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation reviews emerging trends in the application of GST to property development and business sale transactions. In particular, it addresses:
- GST implications of land subdivisions and small scale
developments
- the margin scheme: when appropriate and effective use
- going concern exemption and farm land exemption: hidden traps
- new and existing residential premises
- in specie distributions of real property from trust and companies
- recent ATO activity.
Author profile
Anetta Johnston CTA
Anetta is the Partner at KPMG. As a tax specialist in KPMG's Enterprise division, Anetta works with a broad range of mid-market clients within financial services, insurance, funds management, property and infrastructure and family office groups. Anetta is passionate about solving tax issues for her clients by understanding their commercial objectives and strategic goals. In doing this she enjoys seeing her clients gain a knowledge of the tax law they can apply to their business. In her day to day work she manages the tax aspects of M&A transactions, tax due diligence and structuring and restructuring corporate groups to obtain optimal tax outcomes. She also provides advice on tax governance matters and is involved in the management of ATO reviews for companies that fall under the Top 1000 and Top 500 private groups program. Anetta started her professional career with KPMG in 2000 as a graduate. She has worked in Adelaide, Melbourne and Sydney, and spent several years working as a tax lawyer specialising in tax controversy matters. In July 2018, she was appointed as a Partner. - Current at 04 February 2022
This was presented at Port Lincoln Seminar .
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Individual sessions
Significant Tax/Legal Issues for Primary Producers
Author(s): Peter SLEGERSMaterials from this session:
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Superannuation update
Author(s): Kerri PARKERMaterials from this session:
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GST: Property development and business sales
Author(s): Anetta CURKOWICZMaterials from this session:
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Trusts - Issues for the offspring, corporate beneficiaries
Author(s): Andrew SINCLAIRMaterials from this session:
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