Abstract

http://ssrn.com/abstract=2086074
 


 



Australia - Residential Land Under Australian GST


Christine Peacock


Independent

July 11, 2011

International VAT Monitor, Vol. 22, No. 4, 2011, Journals IBFD

Abstract:     
When GST was introduced in Australia, it was supposed to be simpler than the wholesale sales tax it replaced. However, almost 11 years after the introduction of the simpler tax, there are still areas in the GST system that lack clarity, for example the issue of how much vacant land should be regarded as 'residential premises' for GST purposes. In this article, the author discusses the background of this issue and various options to resolve the problem.

Keywords: GST, residential premises

JEL Classification: H24, K34

Accepted Paper Series





Not Available For Download

Date posted: June 18, 2012  

Suggested Citation

Peacock, Christine, Australia - Residential Land Under Australian GST (July 11, 2011). International VAT Monitor, Vol. 22, No. 4, 2011, Journals IBFD . Available at SSRN: http://ssrn.com/abstract=2086074

Contact Information

Christine Peacock (Contact Author)
Independent ( email )
No Address Available
Feedback to SSRN


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