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Recorded Webinars

Recorded Webinar: Unlocking GST Concessions: Long-Term Leasing of Commercial Residential Premises

Whilst the general rule of applying 10% GST on a commercial leasing arrangement is the norm, closer scrutiny is required when the arrangement involves commercial residential premises, to determine the correct amount of GST to apply. This session looks into the variables, including
PRESENTED BY Jessica Pengelly Special Counsel - HWL Ebsworth Lawyers , Adelaide

Date/Time

About the Webinar

Whilst the general rule of applying 10% GST on a commercial leasing arrangement is the norm, closer scrutiny is required when the arrangement involves commercial residential premises, to determine the correct amount of GST to apply. This session looks into the variables, including:

  • When a property falls under the definition of commercial residential premises
  • How to determine if commercial residential premises are predominantly for long-term accommodation and why it matters
  • The GST choice available for supplies of long-term accommodation (GSTR 2012/7)
  • The pros and cons of choosing the GST options
  • The GST impact when usually providing short-term accommodation with some long-term stays and vice versa
  • How the GST rules apply to leasing arrangements between owner, operator and the individual provided with the accommodation
  • How the method of calculating GST on the accommodation arrangements impacts on the claiming of GST input tax credits
  • Practical examples

Presented By

Jessica Pengelly
Special Counsel, HWL Ebsworth Lawyers Adelaide, SA

Jessica is a Chartered Tax Advisor with over 15 years’ experience in tax and revenue law. She works closely with her clients to provide quality, commercial and timely advice.

Jessica practices across a broad range of taxation and revenue law areas, including income tax, capital gains tax (CGT), GST, FBT, Wine Equalisation Tax (WET), excise, superannuation, stamp duty, payroll tax and land tax. She has a particular interest in corporate transactions, property developments and food, beverage and wine taxation.

Prior to joining HWL Ebsworth, Jessica worked for the ATO and was part of the ATO’s Tax Counsel Network, focussing on international tax and GST issues. Her understanding of tax issues and disputes from the ATO’s perspective gives her clients a strategic advantage when it comes to tax dispute resolution.

Who Should Attend?

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

CPD Information

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, Lisa Tran on (03) 8601 7709 or email: [email protected]

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