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e-books & papers

Fourth Annual GST & Property Masterclass – e-book

Am I Conducting an Enterprise? A Property Perspective - One of the elements required for GST to apply is that a supply is made in the “course or furtherance of an enterprise” that the entity carries on. This definitio

Date

08-03-2022

About the eBook

  • Am I Conducting an Enterprise? A Property Perspective - One of the elements required for GST to apply is that a supply is made in the “course or furtherance of an enterprise” that the entity carries on. This definition is not always straightforward in the property sphere. This session explores when property transactions may or may not satisfy the enterprise criteria.
  • Residential Premises: When GST Can Rear its Head - The general rule is that the GST treatment of residential premises is input taxed. However, as always, there are exceptions to every rule. This session teases out the situations where GST needs to be considered when dealing with residential premises
  • GST and the Build-to-Rent Model - The build-to-rent (BTR) model is gaining traction as an emerging asset class. The GST implications for this model are vastly different to those of a build-to-sell (BTS). This session explores the GST treatment of the BTR property development model.
  • GST and Mixed Supplies: What Could Possibly Go Wrong?- Supplies for GST purposes can be taxable, GST-free, input taxed or other supplies not subject to GST. But what if the supply is a mixture of these? This session provides a practical look into the GST treatment of mixed supplies, as well as the traps and pitfalls.
  • Insights from the Regulator: GST and Property - With the ATO at the pointy end of reviewing the GST treatment of the position taken by practitioners in relation to property transactions, it is well placed to provide valuable insights into the challenging areas of GST, common errors, and the traps and pitfalls that can occur. In this session the ATO will share their experiences with us.
  • GST Contract Clauses for Property: It Pays to Cover Yourself - The treatment of GST on property sales can involve complexities that include the margin scheme and GST free provisions. Disputes can arise in the event of underpaid GST, including who is liable, after the transaction has undergone a closer look from the ATO. This session looks at the drafting of the contract clauses that affect GST to assist in ensuring the transacting parties are fully informed of the potential GST outcomes and appropriately protected.

The Faculty

Ken Fehily, Director, Fehily Advisory, Melbourne

Ross Higgins, Partner, Mills Oakley, Melbourne

Nathan Hamilton, Partner, Employment Tax Advisory KPMG, Sydney

Andrew Sommer, Partner, Clayton Utz, Sydney

Jeff Pfaff, Partner, PwC, Indirect Taxes, Brisbane

Loretta Bishop-Spalding, Director, GST Real Property, ATO, Adelaide

Rhys Guild, Partner, MinterEllison, Sydney

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Customer Service Officer, Natasha De Paola on (03) 8601 7721 or email: [email protected]

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