Under the GST legislation, rents in the private rental market will not attract a GST directly. Rather, rents will be input taxed, meaning that whilst landlords will not have to charge GST, neither will they be able to claim credits for those costs that incur GST such as maintenance, real estate fees etc. The additional costs to the landlord of investing in their rental property will presumably be passed on to tenants. The Commonwealth Government has predicted that this will result in private rental increases of approximately 2.3%. [Introduction
INTRODUCTION This paper provides the distributional household impact of the existing Goods and Serv...
Different schemes used in property transactions raised concern in New Zealand that insufficient good...
The provision of shelter is a basic need and in Australia there has been a history of home ownership...
The real property industry in Australia is one that intersects the boundaries of many aspects of tax...
The purpose of this article is to explore the GST implications of small-scale property development i...
The tax treatment of housing can have important implications for the relative attractiveness of inve...
Commercial Residential Premises, such as caravan parks, camping grounds, and boarding houses have tr...
As part of fundamental tax reform in Australia, a Goods and Services Tax ('GST') was passed into law...
[Introduction] The concept of 'residential premises' is important in relation to Goods and Services ...
Australia has experienced significant rises in mortgage costs and sharp declines in housing affordab...
Tax arbitrage opportunities in rental housing markets arise when high bracket taxpayers exploit the ...
GST is one of the revolutionary changes in the indirect taxation system of India since its independe...
The GST treatment of real property is well known for its exemptions. In this article the operation o...
Sale of ‘residences’ normally do not attract capital gains tax, unless the sale is part of an enterp...
Goods and Services Tax reform is one of the biggest reforms in the history of independent India. Goo...
INTRODUCTION This paper provides the distributional household impact of the existing Goods and Serv...
Different schemes used in property transactions raised concern in New Zealand that insufficient good...
The provision of shelter is a basic need and in Australia there has been a history of home ownership...
The real property industry in Australia is one that intersects the boundaries of many aspects of tax...
The purpose of this article is to explore the GST implications of small-scale property development i...
The tax treatment of housing can have important implications for the relative attractiveness of inve...
Commercial Residential Premises, such as caravan parks, camping grounds, and boarding houses have tr...
As part of fundamental tax reform in Australia, a Goods and Services Tax ('GST') was passed into law...
[Introduction] The concept of 'residential premises' is important in relation to Goods and Services ...
Australia has experienced significant rises in mortgage costs and sharp declines in housing affordab...
Tax arbitrage opportunities in rental housing markets arise when high bracket taxpayers exploit the ...
GST is one of the revolutionary changes in the indirect taxation system of India since its independe...
The GST treatment of real property is well known for its exemptions. In this article the operation o...
Sale of ‘residences’ normally do not attract capital gains tax, unless the sale is part of an enterp...
Goods and Services Tax reform is one of the biggest reforms in the history of independent India. Goo...
INTRODUCTION This paper provides the distributional household impact of the existing Goods and Serv...
Different schemes used in property transactions raised concern in New Zealand that insufficient good...
The provision of shelter is a basic need and in Australia there has been a history of home ownership...