ARTICLE
1 December 2024

Podcast: TaxLand with Fletch and Sarah – Lessons from Nerang Subdivision Pty Ltd: GST registration in large scale residential property developments

CG
Cooper Grace Ward

Contributor

Established in 1980, Cooper Grace Ward is a leading independent law firm in Brisbane with over 20 partners and 200 team members. They offer a wide range of commercial legal services with a focus on corporate, commercial, property, litigation, insurance, tax, and family law. Their specialized team works across various industries, providing exceptional client service and fostering a strong team culture.
Supreme Court of Queensland required the owner of a property subdivision project be registered for GST.
Australia Real Estate and Construction

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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