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Legislation
ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s of the consideration for the acquisition for the purposes of subsection 75-10(2)
5 documents
Goods and services tax: where real property is acquired following the exercise of a call option, does the call option fee form part of the consideration for the acquisition for the purposes of subsection 75-10(2) of the A New Tax System (Goods and Services Tax) Act 1999?
Goods and services tax: development lease arrangements with government agencies
Purchaser's obligation to pay an amount for GST on taxable supplies of certain real property
Purchaser's obligation to pay an amount for GST on taxable supplies of certain real property
GST and calculating the margin on a taxable supply of real property after the purchaser exercises a call option and purchases the property