shopping_cart

Your shopping cart is empty

GST and rental guarantees

Member Price: $22.00
Non Member Price: $28.00

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 01 Aug 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

While the Tax Office has publicly set out its views on a number of GST and real property issues, one issue that has received little public comment is the GST treatment of rental guarantees. This paper refers to some of the private rulings that the Tax Office has issued on rental guarantees and discusses the different GST outcomes that may arise from different rental guarantee arrangements.

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
Click here to expand/collapse more articles by Matthew CRIDLAND.

 

Copyright Statement