A public discrimination
Atii, G.
A public discrimination - 2001 - Taxation 146(3791) 25 January 2001, 390-391(2) .
Looks at the difficulties and pitfalls of obtaining VAT relief on the conversion of business premises which includes a residential unit. At present if a new dwelling is created from the residential space within those commercial premises the work does not qualify for exemption from VAT under the VAT Act 1994 Sched 8 Group 5 (1(b)). Considers the definition of a dwelling and the Tribunal ruling in "Calam Vale Ltd" which declared this law to be 'absurd'.
BUSINESS PREMISES
CALAM VALE LTD
CONVERSIONS
DWELLINGS
RESIDENTIAL UNIT
VAT ACT 1994
VAT RELIEF
A public discrimination - 2001 - Taxation 146(3791) 25 January 2001, 390-391(2) .
Looks at the difficulties and pitfalls of obtaining VAT relief on the conversion of business premises which includes a residential unit. At present if a new dwelling is created from the residential space within those commercial premises the work does not qualify for exemption from VAT under the VAT Act 1994 Sched 8 Group 5 (1(b)). Considers the definition of a dwelling and the Tribunal ruling in "Calam Vale Ltd" which declared this law to be 'absurd'.
BUSINESS PREMISES
CALAM VALE LTD
CONVERSIONS
DWELLINGS
RESIDENTIAL UNIT
VAT ACT 1994
VAT RELIEF