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Recorded Webinars

Recorded Webinar: Am I Conducting an Enterprise? A Property Perspective

One of the elements required for GST to apply is that a supply is made in the “course or furtherance of an enterprise” that the entity carries on. This definition is not always straightforward in the property sphere. This session explores when property transactions may or may not

Date/Time

About the Webinar

One of the elements required for GST to apply is that a supply is made in the “course or furtherance of an enterprise” that the entity carries on. This definition is not always straightforward in the property sphere. This session explores when property transactions may or may not satisfy the enterprise criteria, including:

  • What are the factors that can tip a property sale from being the mere realization of a capital asset to an enterprise?
  • How are one off property sales treated?
  • How is a sale of vacant land zoned for residential usage treated?
  • Property acquired for a planned development sold prior to development proceeding – is this an enterprise?
  • When is the sale of subdivided farmland considered to be an enterprise?
  • When is the leasing of a property considered to be an enterprise?
  • Practical examples

Presented By

Matthew Cridland
Partner, K&L Gates

Mr. Cridland is a Sydney based indirect tax lawyer. He advises clients in relation to all indirect taxes, including goods and services tax (GST), stamp duty, land tax, payroll tax, wine equalisation tax (WET), luxury car tax (LCT), customs duty and excise.

With respect to clients and sectors, his areas of experience include: real property, financial services, corporate mergers and acquisitions, energy and resources, public private partnerships (PPPs) and infrastructure, telecommunications, retail, insolvency and restructuring, and inbound intangible supplies. He also has experience advising both Federal and State Government agencies.

Prior to joining K&L Gates, Mr. Cridland worked at an international law firm where he was the Head of the GST and Customs Duty (Australia).

Who Should Attend?

This webinar is suitable for accountants and lawyers advising on GST and lawyers practising in property law – 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 0.5 CPD/Training hour. Lawyers can claim up to 0.5 CPD unit/point – substantive law .  WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.

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]

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