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Type: Journal article
Title: GST and residential premises - which intention is relevant?
Author: Tretola, J.
Villios, S.
Callea, P.
Citation: Revenue Law Journal, 2011; 21(1):1-16
Publisher: Bond University, Taxation & Corporate Research Centre
Issue Date: 2011
ISSN: 1034-7747
Statement of
John Tretola, Sylvia Villios and Pasqualina Callea
Abstract: Sale of ‘residences’ normally do not attract capital gains tax, unless the sale is part of an enterprise. Australian courts have been inconsistent in interpreting the expression ‘intended to be occupied and is capable of being occupied as a residence’ in the GST legislation. This article explores whether a consistent approach has now emerged.
Keywords: Goods and Services Tax; GST; residence; residential premises; residential accommodation
Rights: Copyright status unknown
RMID: 0020118692
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Appears in Collections:Business School publications

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