Preferential location service taxable when a builder or authorised person secures premium positioning that attracts extra payment. Preferential location services by a builder or any person authorised by the builder are taxable when they provide a location or development advantage that ... Summary
Preferential location service taxable when a builder or authorised person secures premium positioning that attracts extra payment.
Preferential location services by a builder or any person authorised by the builder are taxable when they provide a location or development advantage that attracts extra payment over the basic sale price; exclusions include services covered by specified sub-clauses and services relating to parking places. The recipient is any person and the provider is the builder or an authorised representative.
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