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Live Webinars

Live Webinar: GST and the Small-Scale Developer: Avoiding Costly Mistakes

Whilst the income tax, including the capital gains tax, treatment is often front of mind, when it comes to small-scale property developments, the GST treatment should definitely not be overlooked. This session explores how GST can impact on such projects, including: A review of

Date/Time

Monday 3rd March 2025
Vic, NSW, ACT, Tas: 1:30pm to 2:30pm
Qld: 12:30pm to 1:30pm
SA: 1pm to 2pm
NT: 12pm to 1pm
WA: 10:30am to 11:30am

About the Webinar

Whilst the income tax, including the capital gains tax, treatment is often front of mind, when it comes to small-scale property developments, the GST treatment should definitely not be overlooked. This session explores how GST can impact on such projects, including:

  • A review of recent ATO guidance and views (QC 71028 & “Examples of tax consequences on sales of land including small-scale land subdivision”)
  • The importance of distinguishing between commercial intent and private family arrangements (Lance V C of T (Taxation) [2024] AATA 11)
  • The GST issues to consider for a property purchase, renovation and then sale
  • GST issues to consider for two friends acquiring an old house on a large site with:
    • an original intention of:
      • demolishing and building four townhouses, and
      • each owning one townhouse to live in and one to rent out (GSTR 2009/2), and
    • subsequent cash flow difficulties arising that require each to sell their rented townhouse within five years of completion
  • How do property sale proceeds impact on the GST turnover test when determining if GST registration is required? (Sec. 188-25 GST Act 1999; Collins and Anor ATF The Collins Retirement Fund v FC of T [2022] ATC 10-627)
  • Can the margin scheme be useful for small- scale developments?
  • Practical examples (MT2006/1)

Presented By

Neil Brydges
Principal Lawyer, Sladen Legal Melbourne, Vic

Neil is a Principal Lawyer in Sladen Legal’s tax group. Neil practises in all areas of direct and indirect tax with a particular focus on the taxation of trusts, deceased estates, income and capital gains tax, and Division 7A.

Neil has also advised extensively on cross border taxation issues and the implications of transactions and dealings in the development of property. Using his technical tax knowledge, Neil works with clients to obtain commercial and practical outcomes. He has particular experience in dealing with the Australian Taxation Office on complex tax issues in a dispute resolution context.

Neil is a keen and active member of the tax community. As well as presenting on tax topics at various sessions, he has authored and co-authored several published articles, papers, and bulletins. Neil is a member of the Tax Committee of the Law Council of Australia, an Accredited Specialist in Taxation Law and is a member of the Tax & Revenue Law Committee with the Law Institute of Victoria and a Chartered Tax Advisor and member of the Dispute Resolution Technical Committees with The Tax Institute.

Who Should Attend?

This webinar is suitable for accountants and lawyers advising on GST and property – 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.

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, Lisa Tran on (03) 8601 7709 or email: [email protected]

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