A zero rating regime for business to business land transactions, in force since 1 April 2011, has fundamentally reshaped GST risk in property transactions. This session, takes a practical, end to end approach to the regime, guiding practitioners through the key rules, risk areas, and opportunities arising before contract, between exchange and settlement, on settlement, and post settlement.

The session will cover contract drafting and pricing issues under the latest ADLS/TLANZ agreements, changes in GST registration and treatment, nomination and second hand goods risks, Inland Revenue guidance, and emerging case law. 

Participants will gain the tools to identify issues early, structure transactions effectively, and manage GST exposure with confidence.

Learning Outcomes

Learning Outcomes

• Key principles emerging from the case law.
• Understand when GST zero rating applies to land transactions.
• Advice on effective GST related contract drafting and pricing.
• Manage GST issues arising between contract, settlement, and post settlement.
• Understanding and using the GST clauses in the latest ADLS agreements.

Who Should Attend?

This session is ideal for property lawyers, legal executives, and civil litigators involved in property matters.

Presenter

Riaan Geldenhuys | Barrister at Riaan Geldenhuys