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 Recorded Webinar: Stepping Through the Margin Scheme in Practice


Date: Monday 10th August 2020
Aprroximate Length: 1 Hour

The provisions of the margin scheme are familiar to tax advisers and taxpayers in the property space. However, the practical application of the rules can lead to unexpected results, especially with the need to trace through historical transactions. This session provides a practical exploration of how the margin scheme operates and understanding the importance of tracing historical transactions, including:

  • Valuation methodology for margin scheme purposes
  • Dealing with pre-GST property sales
  • Using the margin scheme where a going concern exemption was used in the historical chain of property transactions
  • Evidence of historical agreements to apply the margin scheme: The Trustee for the Seabreeze Estate Unit Trust v Commissioner of Taxation [2019] AATA 1395
  • Options for purchasing property and their impact on using the margin scheme:
    • Development agreement and purchase later
    • Leave house on residential property
    • Knock down house and sell vacant land
Recorded Webinars,GST and Indirect Taxes,Recorded Webinar: Stepping Through the Margin Scheme in Practice

Emily Bain, Senior Manager, PwC, Brisbane

Emily is a Senior Manager in PwC's Financial Advisory Group.

She has specialised in GST since 2011 and advises small businesses to large multinational corporates. Emily advises on a range of GST matters including technical issues, ATO engagement and reviews and system and process improvement.


This webinar is suitable for accountants practising in GST and property - Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

© Television Education Network Pty Ltd 2021

Product Code: WBDAUG20
 Price:  $198.00 (Inclusive of GST)
© 2021 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.