Full Record

The Commissioner's approach to GST and real property transactions
Record ID:
22555
Format:
LIJ Article
Year:
2002
Author:
Sievers, Chris ;
Source:
LIJ (2002) 76 No 3
Date_of_entry:
02/04/2002
Legislation:
Sale of Land Act 1962 (Vic) s 27
Notes:
The effect of GST on real property transactions has been the subject of significant confusion within the property sector. However the Federal Commissioner of Taxation has generally tried to resolve these issues in a pragmatic and commercially realistic manner > Some of the headings in the article include ; Is an unconditional contract for the sale of land an invoice? ; Deposits - generally division 99 - release of deposit prior to settlement - foreiture of deposits ; GSTR 2000/28 ; Can the margin scheme be used for mortgage sales?
Section:
Feature
Month:
April


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