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Live Webinars

Live Webinar: GST Input Tax Credits and Property: Getting Apportionment Right

Input tax credits are simple enough when acquisitions are wholly for a creditable purpose, but what happens when property is only partly creditable? This session unpacks the rules, challenges and strategies around apportionment, giving practitioners practical guidance on where the
PRESENTED BY Geoff Gartly CA Director - Gartly Advisory , Melbourne

Date/Time

Thursday 30 July 2026
Vic, NSW, Qld, ACT, Tas: 1.30pm to 2.30pm
SA & NT:  1.00pm to 2.00pm
WA: 11.30am to 12.30pm

About the Webinar

Input tax credits are simple enough when acquisitions are wholly for a creditable purpose, but what happens when property is only partly creditable? This session unpacks the rules, challenges and strategies around apportionment, giving practitioners practical guidance on where the boundaries lie and how to approach calculations with confidence, including:

  • When property has a “creditable purpose” and when it does not
  • How mixed supplies apply to property transactions
  • How to calculate ITCs where property has both creditable and non-creditable uses
  • How to deal with uncertainty about creditable purpose at the time of purchase
  • What to do if the extent of creditable purpose changes during ownership
  • Whether income tax apportionment methods can be used for GST purposes (GSTR 2006/4)
  • The impact of the Hannover case on property-related ITCs and overhead expenses
  • What evidence the ATO expects when substantiating apportionment calculations

Presented By

Geoff Gartly CA
Director, Gartly Advisory Melbourne, Vic.

Geoff is a Chartered Accountant with over 30 years of public practice experience. The last 20 years operating his own practice in Ormond with a supporting professional team.

Geoff specialises in small business. In particular deals with estates, SMSF and property development.

Having been part of a large property development in the past, he knows first-hand the experiences and tax traps of dealing with GST for property developments. His practice assists many small to medium developers from builders to mum and dad DIY, deal with the associated GST and CGT matters when it comes to property development.

Geoff is also specialises in planning for the future. Assisting clients plan for their business exit and use of an SMSF in various situations. He also holds a limited ASFL licences as an authorised representative of Merit Wealth.  Geoff is community minded and enjoys the great outdoors

Who Should Attend?

This webinar is suitable for accountants advising on GST – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Certificate

Registered live webinar delegates will receive a CPD certificate for attendance at this webinar. Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Jason Hooker on (03) 8601 7709 or email: [email protected]

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