GST and property development

11 Nov 2026 11:00AM – 12:30PM AEDT

GST

$195.00 +GST

Click here to contact us about group pricing

Unlock 15% savings – 2026 Special Topics Series

Get the complete 2026 Special Topics webinar series and enjoy a 15% saving when you purchase the full package.

A property developer can carry out a one-off project or the developer can be engaged in a series of developments. The property development can be a new build or a renovation. Paying GST for purchases is mandatory; the obligation to collect GST arises if the developer is registered or required to be registered for GST – i.e. the developer is carrying on an enterprise and meets some threshold tests.

A property development– whether big or small – takes time, progress may be slow and it will not always be easy to work out whether the threshold tests have been met. Activity which incurs a GST cost can commence before the first clod of earth is turned and continue after the proceeds from the last sale have been received.

In this session we consider the GST obligations and liabilities of a taxpayer undertaking small-scale property development activities during the property development’s lifecycle.

pre-acquisition transactions – when activities are likely to constitute an enterprise for GST purposes, whether a person doing a ‘back yard’ development must register for GST and whether the margin scheme can be used
acquisition of the development site – deposits, settlement adjustments and other acquisition costs
GST treatment of construction and other costs – holding costs, design, planning and approval and off- the-plan sales
disposal of the finished property – where there has been a change in intention regarding the property, the purpose of and how the ‘five-year rule’ works, using the margin scheme and the GST withholding rules.

This webinar will be presented by one of TaxBanter’s experienced tax trainers.

Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

Terms and Conditions

Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.