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Peppe Fusco

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Getting it right

"When considering an appropriate structure to undertake a property development transaction, one needs to consider the objectives of the transaction.”

Property Developers and GST - Getting it right

Ordinarily a property developer constructs new residential premises for the purpose of sale, and the sale is part of the enterprise that the developer is carrying on. Where they are registered for GST, they would be entitled to input tax credits for any acquisitions they make that relate to the construction of those new residential premises.




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