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ARTICLE · 02 MARCH 2011

GST reforms and the property sector - so much change, so little time

Clayton Utz
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Changes to the GST laws will affect the GST liability of taxes and charges that the property sector pays, and of developer contributions. Since December 2010, a number of new proposals have been announced that will have a significant impact on taxpayers generally, but the property sector in particular, with effect from 1 July 2011.

AustraliaReal Estate and Construction
Andrew Sommer
Andrew Sommer
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Key Points:

Changes to the GST laws will affect the GST liability of taxes and charges that the property sector pays, and of developer contributions.

Since December 2010, a number of new proposals have been announced that will have a significant impact on taxpayers generally, but the property sector in particular, with effect from 1 July 2011.

As the changes to the GST treatment of taxes, charges, fees, non-monetary contributions such as developer contributions may require significant system changes, it is important to act now to understand the implications of the proposed changes.

Reforms to the GST exemption applying to Government taxes, fees and charges

The concepts used in the GST law are very broad. There was always the risk that compulsory government exactions that would not ordinarily be thought of as a "fee for service" would be dragged into the GST net.

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