Description:
Happy Birthday GST!
July 2025 marks a quarter of a century since the GST commenced. In this session Tony Cahill reviews some of the aspects of greatest interest (and potential risk) in property transactions, considering the legislation, ATO rulings and caselaw.
Among the topics addressed will be
* is a one-off property subdivision "carrying on an enterprise"
* the limitations of the going concern exemption
* the GST treatment of the different classes of residential property
* what remedies are available if the parties or their advisers get the GST status wrong? | 
