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Live Webinars

Live Webinar: GST and the Small-Scale Property Developer: Registration, Risks and Reliefs

Small-scale property development is on the rise, often undertaken by individuals and families who don’t see themselves as “developers” but still fall within the GST net. Whether it’s a knockdown rebuild, a subdivision, or a one-off flip, determining when an enterprise is being car

Date/Time

Wednesday 21st October 2026
Vic, NSW, ACT, Tas: 11am to 12pm
Qld: 10am to 11am
SA: 10.30am to 11.30am
NT: 9.30am to 10.30am
WA: 8am to 9am

About the Webinar

Small-scale property development is on the rise, often undertaken by individuals and families who don’t see themselves as “developers” but still fall within the GST net. Whether it’s a knockdown rebuild, a subdivision, or a one-off flip, determining when an enterprise is being carried on and when GST registration is required can be complex — and costly if misunderstood. This session unpacks the GST issues that small-scale developers need to navigate, including:

  • When GST registration can be required for:
    • knockdown and rebuild of a main residence into a duplex
    • subdividing the rear yard
  • the “property flipping” side hustle (GSTR 2003/3)
  • GST implications when subdividing land with a main residence to build and transfer new dwellings to family members
  • Whether the going concern exemption can be used for the sale of new residential premises
  • Tips for applying the margin scheme when GST applies to small-scale developments
  • To what extent the subdivision and sale of the family farm can attract GST
  • Whether the sale of property on capital account for income tax purposes can still be subject to GST
  • Practical examples highlighting common pitfalls and planning opportunities

Presented By

Jeff Pfaff
Founder, Tax Navigate Australia Brisbane, Qld

Jeff is a Partner in PwC's Financial Advisory Group and leads the firm’s Indirect Tax Practice in Brisbane.

He has specialised in indirect taxes since 1999 and advises on the entire spectrum of managing its commercial, technical and administrative challenges. His client list ranges from small businesses to some of Australia’s largest public and private companies.

Prior to joining PwC, he was employed by the Australian Taxation Office (ATO) as a Senior Director. During his time at the ATO, Jeff had various responsibilities at a national level for the strategic management of technical and compliance issues. In particular, these issues included managing compliance risks in the property sector and the application of the general anti-avoidance rules. He also led some of the Commissioner’s largest and most complex audits.

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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