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International Law
: Australian Regulatory Compliance ReviewHigh Court's first decision on GST: GST payable on forfeited deposit
In Commissioner of Taxation v Reliance Carpet Co Pty Limited [2008] HCA 22 the High Court decided that GST was payable on the deposit on a real estate sale which was forfeited to the seller when the seller terminated the contract upon default by the purchaser in completion of the sale.
Full post as published by Australian Regulatory Compliance Review on May 22, 2008 (boomark / email).
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