Residential Land under Australian GST

When GST was introduced in Australia, it was supposed to be simpler than the wholesale sales tax it replaced. However, almost 11 years after the introduction of the simpler tax, there are still areas in the GST system that lack clarity, for example the issue of how much vacant land should be regarded as “residential premises” for GST purposes. In this article, the author discusses the background of this issue and various options to resolve the problem.