{"id":7041,"date":"2014-11-20T14:18:54","date_gmt":"2014-11-20T03:18:54","guid":{"rendered":"http:\/\/sites.thomsonreuters.com.au\/journals\/?p=7041"},"modified":"2014-11-20T14:18:54","modified_gmt":"2014-11-20T03:18:54","slug":"australian-gst-journal-update-october-2014","status":"publish","type":"post","link":"https:\/\/sites.thomsonreuters.com.au\/journals\/2014\/11\/20\/australian-gst-journal-update-october-2014\/","title":{"rendered":"Australian GST Journal update: October 2014"},"content":{"rendered":"<p>*Please note that the links to the content in this Part will direct you to Westlaw AU. If you are using Checkpoint, the links can be found in the <strong>CP PDF <\/strong>at the bottom of this post.<\/p>\n<p>The latest issue of the <i>Australian GST Journal <\/i>(Volume 14 Part 3) contains the following material:<\/p>\n<p><a href=\"http:\/\/bit.ly\/1tbTHEJ\" target=\"_blank\" rel=\"noopener\">EDITORIAL<\/a><\/p>\n<p><a href=\"http:\/\/bit.ly\/1qUpvOC\" target=\"_blank\" rel=\"noopener\">CASE NOTE<\/a> \u00e2\u20ac\u201c <i>Gina Lazanas <\/i>and <i>Robyn Thomas<\/i><\/p>\n<ul>\n<li><b>AP Group case postscript: The Commissioner\u00e2\u20ac\u2122s views on the decision<\/b><\/li>\n<\/ul>\n<h3>Article<\/h3>\n<p><a href=\"http:\/\/bit.ly\/1t3rq42\" target=\"_blank\" rel=\"noopener\"><em><b>When is a renovation one too many so as to become an \u00e2\u20ac\u0153enterprise\u00e2\u20ac\u009d for GST purposes? <\/b><\/em><\/a><i>\u00e2\u20ac\u201c <\/i>Jennifer Batrouney and Angela Lee<\/p>\n<p>An individual may purchase a residence, live in it, renovate, extend or subdivide it, and then sell it, often at a gain. Such activities would generally not constitute an \u00e2\u20ac\u0153enterprise\u00e2\u20ac\u009d for GST purposes. However, depending on the nature and extent of a homeowner\u00e2\u20ac\u2122s activities and the manner in which they are carried out, the homeowner may be found to be selling the properties in the course or furtherance of an enterprise. In this case, GST liabilities and reporting obligations may arise. This article examines what activities relating to one\u00e2\u20ac\u2122s residence could constitute an enterprise, the GST implications that could follow, and how a homeowner\u00e2\u20ac\u2122s GST risks could be managed.<\/p>\n<p>To purchase this article, complete the <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/subscribe-or-purchase\/individual-article-sale\/\" target=\"_blank\" rel=\"noopener\">Individual Article Sale<\/a> order form and email it to <a href=\"mailto:tlranz.journal.orders@thomsonreuters.com\">tlranz.journal.orders@thomsonreuters.com<\/a>.<b><i> <\/i><\/b><\/p>\n<p>For the pdf version of the table of contents, click here: <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2014\/11\/WAU-AGSTJ-Vol-14-No-3-Contents-Oct-14.pdf\">WAU &#8211; AGSTJ Vol 14 Pt 3 Contents<\/a> or here: <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2014\/11\/CP-AGSTJ-Vol-14-No-3-Contents-Oct-14.pdf\">CP &#8211; AGSTJ Vol 14 Pt 3 Contents<\/a>.<\/p>\n<p><a href=\"http:\/\/bit.ly\/1Ag0xBr\" target=\"_blank\" rel=\"noopener\">Click here to access this Part on Westlaw AU<\/a><\/p>\n<p><a href=\"http:\/\/bit.ly\/1wVUb3O\" target=\"_blank\" rel=\"noopener\">Click here to access this Part on Checkpoint<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The latest Part of the Australian GST Journal includes a case note regarding the Commissioner\u00e2\u20ac\u2122s views on the decision in the AP Group case and an article by Jennifer Batrouney and Angela Lee examining what activities relating to one\u00e2\u20ac\u2122s residence could constitute an enterprise, the GST implications that could follow, and how a homeowner\u00e2\u20ac\u2122s GST risks could be managed.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1844,39],"tags":[1842,5234,5235,586,3921,4213,185,5236,4215],"class_list":["post-7041","post","type-post","status-publish","format-standard","hentry","category-australian-gst-journal-agstj","category-update-summaries","tag-agstj","tag-angela-lee","tag-ap-group-case","tag-case-note","tag-enterprise","tag-gina-lazanas","tag-gst","tag-jennifer-batrouney","tag-robyn-thomas"],"_links":{"self":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts\/7041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/comments?post=7041"}],"version-history":[{"count":0,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts\/7041\/revisions"}],"wp:attachment":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/media?parent=7041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/categories?post=7041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/tags?post=7041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}