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Australia - Residential Land Under Australian GST

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

Posted: 18 Jun 2012  

Christine Peacock

Federation University Australia; Independent

Date Written: July 11, 2011

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

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: https://ssrn.com/abstract=2086074

Christine Peacock (Contact Author)

Federation University Australia ( email )

University Dr.
Mt Helen, Victoria 3350
Australia

Independent ( email )

No Address Available

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