The Margin Scheme is a system created for property markets. GST is applicable on the margin (difference between the sale price and the original consideration of supply), however, conditions and exemptions are also applied subject to different treatment.

• Recognition of the development and construction costs over the course of a job
• Criteria in meeting the eligibility for deduction following the completion of a job
• Should you decide to carry on a business of property under a trust
  • Renovating a property or;
  • Activity of sales

• Under Thin Capitalisation rules, the amount of debt used to fund Australian operations of both foreign entities investing into Australia and Australian entities investing overseas are limited. The rules disallow a deduction for a portion of specified expenses an entity incurs in relation to its debt finance; that is, its debt deductions. The rules apply when the entity’s debt-to-equity ratio exceeds certain limits.

  A debt deduction is an expense an entity incurs in connection with a debt interest, such as an interest payment or a loan fee that the entity would otherwise be entitled to claim a deduction for. Certain expenses are excluded from being debt deductions under tax law, including rental expenses on certain leases and some foreign currency losses.

• You may need to apply from FIRB
• Margin scheme is more complicated than tick the box
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