Recorded Webinar: GST Structuring: Maximising Opportunities in Property Development

Proper structuring for the purposes of the GST Act can result in cost savings both in terms of GST and transfer duty. This session provides tips and ideas for minimising GST and duty liability through careful planning and consideration of the following:

• Acquiring the property – what are your options to refresh the margin scheme?
• Maintaining eligibility to margin scheme when development covers blocks of land eligible for margin scheme and other blocks that are not
• Developing and subdividing land - when does this tip over into enterprise?
• When is it beneficial to acquire property as a going concern:
  • impact of the leasing overlay
  • unregistered vendors
• Supply of a going concern where there is one vendor and multiple purchasers, or multiple vendors and one purchaser
  • creating a new lease interest – does this create any GST or transfer duty anti-avoidance concerns?