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Recorded Webinars
Recorded Webinar: Residential Premises: When GST Can Rear its Head
The general rule is that the GST treatment of residential premises is input taxed. However, as always, there are exceptions to every rule. This session teases out the situations where GST needs to be considered when dealing with residential premises, including:
PRESENTED BY
Nathan Hamilton
Partner, KPMG
Date/Time
About the Webinar
The general rule is that the GST treatment of residential premises is input taxed. However, as always, there are exceptions to every rule. This session teases out the situations where GST needs to be considered when dealing with residential premises, including:
- Situations where premises are not used “predominantly” for residential purposes
- When is apportionment required? ie:
- how to treat a lease including both commercial and residential premises
- what are reasonable apportionment methods?
- New residential premises and the five year continuous rental rule
- What is the criteria for substantial renovations to be classified as new residential premises?
- Strata titled units and serviced apartments aggregated with others and managed by a separate entity (GSTR 2000/20):
- the GST treatment for leasing
- the GST treatment on a sale
- Practical examples
Presented By
Nathan Hamilton
Partner, KPMGWho Should Attend?
This webinar is suitable for accountants and lawyers advising on GST – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
CPD Information
Accountants can claim up to 1 CPD/Training hour. Lawyers can claim up to 1 CPD unit/point – substantive law . This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.
WA lawyers – From 1/4/2021, due to changes to your CPD requirements we are unable to verify your completion of recorded webinars to the Legal Practice Board of WA.
Enquiries/Assistance
If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]