GST Article ‘ Some comments on ‘New Residential Premises’ and ‘potential residential land’

This article complements the note on the GST withholding obligation contained in this month’s newsletter. It briefly reminds readers about the basic nature of ‘new residential premises’ and then looks at the less frequently encountered concept of ‘potential residential land’.

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Disclaimer: This article is based upon information available as at the time of publishing and may be subject to change.