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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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Notes Online Home 2015 Tax Hot Spots GST and Property
NTAA guide to the GST implications of common property transactions
This section of the seminar notes covers the NTAA guide to the GST implications of common property transactions, including:
- When does GST apply to a supply of real property?
- When is a supply of real property not subject to GST?
- The meaning of ‘residential premises’
- When are residential premises ‘new’? – GSTR 2003/3
- The meaning of ‘commercial residential premises’
- Understanding when the margin scheme can apply
- Applying the going-concern exemption