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Practical GST issues / by Bastian Gasser and Shoba Kanniappan

By: Gasser, Bastian.
Contributor(s): Kanniappan, Shoba.
Series: Taxation in Australia.Publisher: Australia, The Tax Institute Edition: 48 (3), September 2013.Description: 126-133.Subject(s): Goods and services tax | Property | Australia | A New Tax System (Goods and Services Tax) Act 1999 (Cth) -- AustraliaOnline resources: Download from Online Journals Summary: Provides a detailed discussion of the legal framework which applies to GST and real property in Australia. Canvasses the classification of property for GST purposes, concessions available for property transactions and risk areas to be aware of. Discusses recent cases, legislative developments and the ATO’s refined position for each area.
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Provides a detailed discussion of the legal framework which applies to GST and real property in Australia. Canvasses the classification of property for GST purposes, concessions available for property transactions and risk areas to be aware of. Discusses recent cases, legislative developments and the ATO’s refined position for each area.

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