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Property development - GST issues presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 31 Oct 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • when does property development constitute a GST enterprise?
  • a review of the GST going concern exemption and margin scheme requirements, as well as a review of the GST treatment of tax law and general law partnerships and joint ventures involved in property development
  • recent change in ATO view regarding development leases and GST
  • the status of deposits following the Full Federal Court's decision in Reliance Carpet.

Author profile

Craig Whatman CTA
Craig is a Partner in the Tax Advisory Group of Pitcher Partners Melbourne. Craig leads the Pitcher Partners Transaction Taxes team, which advises on GST, duty and land tax. Craig has more than 25 years’ experience advising clients in a variety of industries in both Australia and New Zealand. He is a member of the Victorian State Revenue Office’s State Taxes Consultative Council and is the current chair of the Property Council’s Victorian Tax Committee, which makes representations to government and the State Revenue Office on state taxes issues, including the proposed Windfall Gains Tax. - Current at 30 August 2021
Click here to expand/collapse more articles by Craig WHATMAN.

 

This was presented at Property Development .

Get a 20% discount when you buy all the items from this event.

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Property development - GST issues

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Income tax issues in property development

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Further details about this event:

 

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