Expertise

GST

Understanding the GST and how it applies in particular situations allows DTC to advise clients about whether GST can be applied or whether GST is not leviable in specific situations. Our experts are highly experienced in understanding how the ATO works with GST.

How we help

The ATO regarded a client, selling a subtitled block of land formerly comprising their principal residence, as being in business and therefore liable to GST.

Counter arguments were advanced that the subdivided land was still the principal residence and the client merely was simply “did nothing more than to realise the sale of their property in a normal and prudent way.” Gibbs J. in FCT v NF Williams would apply.

This view prevailed saving the client the cost and the concern of an audit.

Meet Miles
our GST Specialist