Latest Legislative Developments In Property
The Tax Institute
This paper explains several recent legislative changes that affect real property:
operation of the foreign resident capital gains withholding (FRCGW) rules;
rules for residential rental properties;
operation of the ‘GST at settlement’ rules;
restrictions on deducting costs of holding vacant land; and
changes to the main residence exemption for foreign residents.
The full paper is available to Sladen Smart Members sign up/login here to continue reading.