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Draft LCR 2018/D1

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Published on 29 May 18 by THE TAX INSTITUTE

The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office in relation to the draft LCR 2018/D1 - Purchaser's obligation to pay an amount for GST on taxable supplies of certain real property (Draft Ruling). The Tax Institute considers that the Draft Ruling requires further work before it is in a position to be finalised. In our opinion, in its current form, there is uncertainty with respect to a number of matters.

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THE TAX INSTITUTE
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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