Close
My Cart (0 items)
Checkout

Login to TEN

Privacy Policy
Privacy Policy
Return
My Cart (0 items)
Checkout
107051
Recorded Webinars

Recorded Webinar: Navigating GST When Building to Rent and Not to Sell

The build-to-rent model is increasingly gathering steam, in no small way due to the housing shortage the nation finds itself in. This session looks into how GST impacts on this property development model, including: The type of projects that fall under the build-to-rent model
PRESENTED BY Rebecca Lawrence Director - KPMG , Sydney

Date/Time

About the Webinar

The build-to-rent model is increasingly gathering steam, in no small way due to the housing shortage the nation finds itself in. This session looks into how GST impacts on this property development model, including:

  • The type of projects that fall under the build-to-rent model
  • When does a build-to-rent project result in the leasing of residential or commercial residential premises and why the difference matters?
  • The GST treatment of a leasing arrangement when the landlord is an endorsed charity (sec. 38-250 GST Act 1999)
  • The GST implications if the project results in:
    • a mix of build-to-rent and build-to-sell properties
    • a build-to-rent property subsequently being sold
    • a build-to-rent property providing tenants with an option to buy at a later date
  • How the 5 year continuous lease period rule is impacted when the property is marketed for sale during that period (Domestic Property Developments Pty Ltd as trustee for the DALS Property Trust v FCT [2022] AATA 4436)
  • Practical examples

Presented By

Rebecca Lawrence
Director, KPMG Sydney, NSW

Rebecca Lawrence, CTA, is a Director in the Sydney office of KPMG, specialising in providing GST advice. Rebecca has more than twenty years of indirect tax experience having worked for leading professional services firms in the UK, US and Australia. Rebecca also spent almost two years leading the in-house indirect tax team at an ASX 100 listed entity. Rebecca is a Chartered Tax Adviser with The Tax Institute and the UK’s Chartered Institute of Taxation, and a member of the Property Council of Australia’s capital markets sub-committee for indirect tax.

Who Should Attend?

This webinar is suitable for accountants and lawyers advising on GST and 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. Lawyers can claim up to 1 CPD unit/point – substantive law. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.

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: lisa@tved.net.au

Go to top