Risk Management

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GST

If your church purchases a piece of real estate, there are a range of different GST scenarios that may exist.  The scenarios depend on the nature of the real estate and also your proposed usage of the real estate.

It should be noted that it is not possible for this document to provide an entirely comprehensive set of rules and outcomes. This is due to the nature of property transactions and the need to apply GST rules on a case by case situation.

This summary should enable you to have an understanding of the different circumstances that may apply so that you can obtain specific guidance at the time of a property purchase or disposal.

The following document summarises the GST scenarios for a range of property types:

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The Property Manual

  • Section 7 - Micellaneous Obligations

    1. Unsafe Buildings
    2. Indemnity
    3. Custody of deeds
    4. United Work
    5. Furnishing Information
    6. Register of Properties
    7. Returns
    8. Memorial Items and Plaques of Remembrance
    9. Property Maintenance and Administration
    10. Carbon Reporting
    11. Asbestos and Hazardous ("HAZMET") Materials
    12. GST and other taxes and duties on property transactions
    13. Funding options for property transactions
    14. Heritage Matters
    15. Procurement of external services for property projects
    16. Restrictions on usage of Church property
    17. Transfer of property

  • Annexures

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