GST & Property

Starting with the fundamentals of GST in the context of property transactions, this session then looks at the key GST rules that apply to property, including:

  • Enterprise, including isolated property transactions, subdivisions and developments;
  • New residential premises;
  • Eligibility and application of margin scheme;
  • Applying the supply of a going concern rules; and
  • Overview of change-in-use adjustments.

Suggested time: 2hrs

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