All Real Estate Agent issues - Table of Contents which include all of the above links.

Collation of information for Business Activity Statements (‘BAS’)

Is the GST treatment of a supply of property management services by an agent any different if the recipient of those services is an income tax exempt organisation (eg. a church)?
Are some commercial lessees GST exempt?

Is the GST treatment of a supply of property management services by an agent any different if the recipient of those services is an income tax exempt organisation (eg. a church)?

Are some commercial lessees GST exempt?

Is the sale of an agent’s rent roll subject to GST?
What is the GST treatment of the transfer of a Real Estate Agent's Rent Roll?

Is the sale of an agent’s rent roll subject to GST?

What information should a managing agent give to tradespeople and contractors regarding the GST?
Are commercial premises under residential leases and residential premises under commercial leases subject to GST?
When do the old taxes such as FID and BADT cease to operate?
What will agents have to supply to the ATO if a tenant or owner is being investigated?
In the process of selling farming properties, plant and equipment is usually sold by way of a clearing sale. Assuming the vendor is registered for GST are the sales taxable supplies and therefore subject to GST?
What is the effect of a GST clause in a MAA?
How will the GST affect the sale of properties in regard to the agent? Can the GST be handled outside of the trust account?
Is a GST registered entity entitled to an input tax credit for the purchase of a new holiday apartment (for which the vendor was liable for GST)?

What information should a managing agent give to tradespeople and contractors regarding the GST?

Are commercial premises under residential leases and residential premises under commercial leases subject to GST?

When do the old taxes such as FID and BADT cease to operate?

What will agents have to supply to the ATO if a tenant or owner is being investigated?

In the process of selling farming properties, plant and equipment is usually sold by way of a clearing sale. Assuming the vendor is registered for GST are the sales taxable supplies and therefore subject to GST?

What is the effect of a GST clause in a MAA?

How will the GST affect the sale of properties in regard to the agent? Can the GST be handled outside of the trust account?

Is a GST registered entity entitled to an input tax credit for the purchase of a new holiday apartment (for which the vendor was liable for GST)?

Agency Relationship and the GST.

Will the standard end of month statement, owner statement or tenant statement with the addition of an ABN suffice as a tax invoice
Are separate tax invoices required for a lease of commercial premises?
Should tax invoices issued by the agent on behalf of the property owner, be in the agent's name or the owner's name?
Are all lessees required to be supplied with receipts or tax invoices?
How much information about a supply should be noted on an owner's statement, tenant's statement, tenant's receipt etc?
Whose ABN must be shown on the tax invoice?
Will a remittance showing the GST that has been paid to a creditor.

Will the standard end of month statement, owner statement or tenant statement with the addition of an ABN suffice as a tax invoice or does a tax invoice need to be issued separately?

Are separate tax invoices required for a lease of commercial premises?

Should tax invoices issued by the agent on behalf of the property owner, be in the agent's name or the owner's name?

How much information about a supply should be noted on an owner's statement, tenant's statement, tenant's receipt etc?

Whose ABN must be shown on the tax invoice?

Will a remittance showing the GST that has been paid to a creditor.

All information in relation to GST administration including:
When is an entity required to remit GST.
Where should an agent retain the GST collected.
What happens where the supplier incorrectly charges GST.
What are the GST obligations for a real estate agent.
Will GST be payable on property maintenance.
When can a real estate agent account for GST on a cash basis?
Does the ATO think there are benefits if all computer programs handle the GST in a standard way?

When is an entity required to remit GST.

Where should an agent retain the GST collected.

What happens where the supplier incorrectly charges GST.

What are the GST obligations for a real estate agent.

Will GST be payable on property maintenance.

When can a real estate agent account for GST on a cash basis?

Does the ATO think there are benefits if all computer programs handle the GST in a standard way?

Expenses information including:
If an agent incurs charges on behalf of the owner, who is entitled to the input tax credits and what happens if the agent includes a mark up on these costs?
Will the charges to the owner's trust account be subject to GST?
Does the consideration for a commercial property lease include payments made by the lessee for the lessor?

If an agent incurs charges on behalf of the owner, who is entitled to the input tax credits and what happens if the

agent includes a mark up on these costs?

Will the charges to the owner's trust account be subject to GST?

Does the consideration for a commercial property lease include payments made by the lessee for the lessor?

Is an agent's commission for the sale of a property subject to GST if the sale contract was entered into before 1 July 2000, but settlement occurs on or after that date?

Is an agent's commission for the sale of a property subject to GST if the sale contract was entered into before 1 July 2000, but settlement occurs on or after that date?

What fees charged by an agent are subject to GST?
GST treatment of fees charged by real estate agents for preparation of residential tenancy agreements.

What fees charged by an agent are subject to GST?

GST treatment of fees charged by real estate agents for preparation of residential tenancy agreements

Information for companies, contractors and sub-contractors in the building and construction industry and commercial trade service sectors.