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Live Webinars

Live Webinar: Applying GST Attribution Rules to Property: Timing is Everything

While the general GST attribution rules set clear parameters for when GST on supplies is payable and when input tax credits can be claimed, property transactions often raise complications that test these principles. From leases and sale contracts to forfeited deposits and constru
PRESENTED BY John Russell Special Counsel - MinterEllison , Melbourne

Date/Time

Thursday 17 September 2026
Vic, NSW, Qld, ACT, Tas: 1.30pm to 2.30pm
SA & NT:  1.00pm to 2.00pm
WA: 11.30am to 12.30pm

About the Webinar

While the general GST attribution rules set clear parameters for when GST on supplies is payable and when input tax credits can be claimed, property transactions often raise complications that test these principles. From leases and sale contracts to forfeited deposits and construction industry retentions, the timing of attribution can have significant cash flow and compliance consequences. This session examines how the rules operate in a property context, and where special considerations or ATO guidance may alter the outcome, including:

  • The attribution rules for property leases, including:
    • lease incentives (GSTR 2000/35)
    • rent holidays
  • The attribution rules for:
    • the sale of land (GSTR 2000/28)
    • forfeited deposits in land transactions
  • How the rules apply to contracts in the building and construction industry involving retention of consideration (GSTR 2000/29; PAR 2017/2)
  • The interaction of the GST withholding rules with attribution rules
  • What to do if GST input tax credits are omitted from the correct attribution period
  • Practical examples to illustrate key principles

Presented By

John Russell
Special Counsel, MinterEllison Melbourne, Vic

John has extensive experience advising both private and government clients on the GST implications arising across a vast array of property transactions and structures. In particular, John has assisted government clients in long running disputes with the ATO in respect of the application of the margin scheme to their sales, as well as advising private developers on large scale developments. More recently, he’s assisted clients in preparing for, and the implementation of, the new GST withholding regime.

More broadly, John has experience in the retail, resources, education and cross-border sectors, and has helped clients to navigate through complex ATO reviews and disputes. He has a good working relationship with the ATO which has been developed over a number of years and clients value his clear, commercial advice.

John was admitted as an Australian Legal Practitioner in February 2018 and holds a Bachelor of Laws and Bachelor of Commerce degrees.

Who Should Attend?

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.

CPD Certificate

Registered live webinar delegates will receive a CPD certificate for attendance at this webinar. Accountants can claim up to 1 CPD hour. Lawyers can claim up to 1 CPD unit/point – substantive law. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Jason Hooker on (03) 8601 7709 or email: [email protected]

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