Where do all those special conditions come from? Why are they needed and what do they mean? The interaction of GST with property transactions continues to be a source of tension. Questions abound regarding the operation of the margin scheme, what activities constitute the carrying on of an enterprise and the vexed issues arising from the need to distinguish between commercial residential premises and residential premises.  This practical session will look at drafting issues in the light of the GST provisions as well as recent decisions in this evolving area of the law.

This session was recorded during the Specialist Accreditation Conference 2023.