Live Webinar: GST and the Margin Scheme: Complexities and Challenges in Practice


Date:  Friday 9th November 2018 – Online:
Vic, NSW, ACT, Tas: 11:30am to 1pm 
SA:  11am to 12:30pm  WA: 8:30am to 10am 
NT: 10am to 11:30am  Qld: 10:30am to 12noon

Applying the margin scheme on the sale of taxable property requires meeting a number of conditions. Working out eligibility to use the margin scheme and being aware of practical issues in its application is the subject of this session, including:

  • When can you use the margin scheme?
  • The importance of agreeing on application of the margin scheme in the contract
  • The mechanics of the margin scheme – methods to work out the margin
  • Interaction of the margin scheme with other provisions in the GST Act:
    • the margin scheme and Div. 184 – entities such as partnerships
    • the margin scheme and Div. 38 – GST free supplies
  • Option fees – are they part of consideration when applying the margin scheme?
  • Case report - The Trustee for the Whitby Trust [2017] ATC 10-450
Our presenter

Fletch Heinemann, Partner, Cooper Grace Ward, Brisbane

Fletch is a partner in the firm’s commercial team. He assists clients by providing tax advice across a range of commercial issues.  He is also responsible for managing a significant volume of tax and customs disputes. His experience includes drafting notices of objection, private ruling applications, AAT appeals and litigation in the Federal Court.

His technical specialisations include income tax (including international tax and residency issues), GST, payroll tax, land tax, stamp duty and customs duties.

Before joining Cooper Grace Ward, Fletch was a tax lawyer in Baker & McKenzie’s Sydney office. Prior to that, Fletch worked for a Big 4 accounting firm in the UK and then China.


This webinar is suitable for accountants and lawyers advising on GST – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.


Live webinar delegates will receive a CPD certificate for attendance at this webinar.  Accountants can claim up to 1.5 CPD/Training hours.  Lawyers can claim up to 1.5 CPD units/points – substantive law.  This webinar has been designed to run for 1.5 hours, however, webinar lengths can vary depending on the level of questions and discussion, and the minimum length of the webinar is 1 hour.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email:

Attending a TEN webinar couldn’t be easier. Basically it’s just like attending a seminar except that you don’t have to leave the comfort of your office or home. You just need to be available at the appointed date and time with your computer and internet connection.

Once you’ve registered for the webinar, we send you a link so that you can login to the webinar from your computer. The speaker delivers the session from their computer in real time. Just like a live seminar, you can ask questions of the speaker. You simply type your question into the question box and the speaker responds to it during question time.
At the end of the webinar session we send you a certificate to confirm your attendance and the number of CPD hours you earned.

You will need a computer with sound, an internet connection and earphones if you need to participate in the webinar in an open office environment (so you don’t disrupt those around you).

Product Code: RBMNOV18
 Price:   $264.00 (Inclusive of GST)
© 2019 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.