In this episode of TaxLand, Fletch and Sarah discuss the decision in Nerang Subdivision Pty Ltd & Ors v Hutson & Anor where the Supreme Court of Queensland required that the owner of a property subdivision project be registered for GST. They explore issues such as when a landowner could be carrying on an enterprise for GST purposes, when a landowner is required to be registered for GST and the importance of GST clauses in property development arrangements.
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