Small-scale property development: GST implications

Hanegbi, Rami and Obst, Wes 2015, Small-scale property development: GST implications, Adelaide law review, vol. 36, no. 2, pp. 483-516.

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Title Small-scale property development: GST implications
Author(s) Hanegbi, Rami
Obst, Wes
Journal name Adelaide law review
Volume number 36
Issue number 2
Start page 483
End page 516
Total pages 34
Publisher University of Adelaide Press
Place of publication Adelaide, S. Aust.
Publication date 2015
ISSN 0065-1915
Keyword(s) GST
Land development
Summary The purpose of this article is to explore the GST implications of small-scale property development in Australia and to provide guidance as to whether such activities give rise to a GST liability. The legislation governing the operation of the GST affecting these projects uses the familiar termi- nology of ‘business’, but it also uses terminology such as ‘adventure or concern in the nature of trade’, which has not received extensive consid- eration by the Australian courts. The authors review relevant case law to identify key principles, which will guide the courts in applying this termi- nology to small-scale property development, and provide guidance as to when a taxpayer undertaking such projects will be required to register for GST. The authors also discuss the factors relevant to determining the impact of the timing of registration. The article concludes that small-scale property developers need to be aware of the complexities and uncertainty in relation to the application of the GST to such projects.
Language eng
Field of Research 1801 Law
180125 Taxation Law
Socio Economic Objective 949999 Law, Politics and Community Services not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2015, University of Adelaide Press
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Document type: Journal Article
Collections: Faculty of Business and Law
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