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Time of derivation of income for cash taxpayer
- Piper Alderman
- -
- Australia
- -
- September 20 2010
In a recent case, a taxpayer who returned income on a cash basis attempted to argue that notwithstanding he received a transfer of land in one income year as consideration for services performed in an earlier income year, that it was the value of the land at the time of performance of the services in the earlier income year that should be returned as assessable income
NSW home builders bonus
- Piper Alderman
- -
- Australia
- -
- June 9 2010
The 2010 NSW budget includes the announcement of stamp duty exemptions and concessions for certain purchases of new homes, homes off the plan, and vacant land on which a new home will be built
Residential property entitlement to input tax credits
- Piper Alderman
- -
- Australia
- -
- February 26 2010
In a recent case, a purchaser had purchased real property that contained a tenant but the purchase price had included GST
GST vacant land residential premises
- Piper Alderman
- -
- Australia
- -
- December 17 2009
In a recent case, the taxpayer sought to argue that vacant land was still residential premises for GST purposes even though there was no structure on the land that could constitute living facilities
Supply of serviced apartments
- Piper Alderman
- -
- Australia
- -
- November 30 2009
In our February 2009 Fiscal Watch we referred to a decision of the Federal Court in relation to whether certain supplies in relation to serviced apartments were input taxed, GST free supplies or taxable supplies
