shopping_cart

Your shopping cart is empty

Property transactions - Think about GST or else! paper

Member Price: $57.00
Non Member Price: $75.00

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 18 Mar 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • GST legislative treatment of real property supplies
  • residential, commercial residential and non-residential premises
  • the sale of leased premises – who pays the GST on rental?
  • going concerns and farm land – the monster in the cupboard.

Author profile

Michael Evans CTA
Photo of author, Michael EVANS Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include: • a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and • a member of the design and examinations panel of the Taxation Institute’s CTA3 panel; • The General Editor of the Australian GST journal. Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for: • The Australian and State Treasuries; • The International Taxation and Investment Centre’s missions in Myanmar; and • The Canadian Ministry of Finance - Current at 26 April 2017
Click here to expand/collapse more articles by Michael EVANS.

 

Individual sessions

Property transactions - Think about GST or else!

Author(s):  Michael EVANS

Materials from this session:

Further details about this event:

 

Copyright Statement