8/8/2023 0 Comments Boundary supply![]() when a customer can issue that certificate to a builder or developer.when a builder or developer needs to have a certificate from their customer, confirming that the building concerned is intended to be used for a purpose that attracts the zero or reduced rate.when developers are ‘blocked’ from deducting input tax on goods that are not building materials.where you can find out more about the VAT domestic reverse charge for building and construction services.when the sale, or long lease in a building is zero-rated.when building materials can be zero-rated or reduced-rated at 5%.when building work can be zero-rated or reduced-rated at 5%.Tax points ― the special anti-avoidance rule Tax points, authenticated receipts and self-billing Value of supply ― deductions and liquidated damages Place of supply of construction services and working overseas Zero rating the development of residential caravan parks Changing the use of certificated buildings Apportionment for part qualifying buildings Relevant residential purpose accommodation that’s designed as dwellings An explanation of dwellings, ‘relevant residential purpose’ and ‘relevant charitable purpose’ Developers ― building materials and other goods Supplies of building materials by contractors Zero rating the sale of, or long lease in, substantially reconstructed protected buildings Reduced rating the renovation or alteration of empty residential premises Reduced rating the conversion of premises to a different residential use Zero rating the conversion of non-residential buildings for relevant housing associations Zero rating the sale of, or long lease in, non-residential buildings converted to residential use Zero rating the sale of, or long lease in, new buildings Zero rating the construction of new buildings You and we have the right to know, learn, read, hear what and how we deem appropriate.Īll donations are kept completely private and confidential. Our website is open to any citizen journalists and organizations who want to contribute, publish high-quality insights or send media releases to improve public access to impartial information. It is a bumpy road with all sorties of difficulties. We endeavour to provide the community with real-time access to true unfiltered news firsthand from primary sources. ![]() This tendency is not only totally unacceptable, but also to a degree frightening). According to independent assessment, about 98% of the media sector is held by three conglomerates. Since the trend of consolidation is and has historically been upward, fewer and fewer individuals or organizations control increasing shares of the mass media in our country. Media ownership in Australia is one of the most concentrated in the world ( Learn more). We don't put up a paywall – we believe in free access to information of public interest. Well, unlike many news organisations, we have no sponsors, no corporate or ideological interests. In accordance with Section 9 of the Geographical Names Act 1966, all submissions lodged may be subject to a Government Information (Public Access) application and may be viewed by a third party to assist the Board in considering this proposal. The proposals can be viewed and submissions lodged on the Geographical Names Board website at from 23 June to 23 July 2023.Īlternatively, written submissions may be mailed to the Secretary, Geographical Names Board, 346 Panorama Avenue, Bathurst, NSW 2795. ![]()
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