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 Recorded Webinar: GST Conundrums and the Margin Scheme

Date: Wednesday 16th June 2021
Duration: Approximately 1 Hour

The margin scheme is central to the property development industry. This session reviews the key concepts in understanding how the margin scheme framework operates, including:

  • The role of tax invoices
  • Understanding the requirement for an agreement in writing
  • Record keeping
    • Calculating the margin
    • Calculating the consideration for the acquisition of subdivided land or stratum title units
  • Dealing with amalgamated land
  • Effect of the margin scheme – no input tax credits available to purchaser
    • Limitations on resale
  • Valuation issues – is the valuation provided on a GST inclusive basis?
  • Getting GST advice early – what questions should the adviser ask?
  • Examples from recent caselaw: The Trustee for the Seabreeze Estate Unit Trust v Commissioner of Taxation [2019] AATA 1395
Recorded Webinars,GST and Indirect Taxes,Recorded Webinar: GST Conundrums and the Margin Scheme

Fletch Heinemann, Partner, Cooper Grace Ward, Brisbane

Fletch Heinemann is one of the partners in Cooper Grace Ward’s tax team. He specialises in tax disputes and litigation. Fletch’s technical specialisations include income tax, GST, payroll tax and customs duties. In managing clients’ tax and customs disputes, Fletch helps with the audit stages, ATO interviews, notices of objection, appeals in the AAT, QCAT, Federal Court and Supreme Court. Fletch draws on this experience to provide upfront practical tax advice across a range of commercial issues.


This webinar is suitable for accountants and lawyers advising in taxation matters - Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.


Accountants can claim up to 1 CPD/Training hour.  Lawyers can claim up to 1 CPD units/point – substantive law.  This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

WA lawyers – From April 1st 2021, due to the new requirements we are unable to verify your completion of recorded webinars to the Legal Practice Board of WA.

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: WBLJUN21
 Price:  $264.00 (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.