"connected with Australia"

One of the necessary elements of a taxable supply is that the supply is connected with Australia.

In regards to property, you make supplies connected with Australia if you do any of the following:

  • supply real property situated in Australia – for example, a lease of business premises
  • supply anything other than goods or real property (for example, rights or services) and the thing supplied is done in Australia – for example, consultancy services that are carried out in Australia or sport or entertainment events that are performed in Australia, or
  • supply anything other than goods or real property (for example, rights or services) through a permanent establishment in Australia through which you carry on your enterprise in Australia.

A supply that is not connected with Australia is outside the scope of GST in Australia unless a special provision applies to bring that supply within the GST system.

If you do not make any supplies that are connected with Australia you are not required to register for GST in Australia.


foreigner or foreign persons

Under the Act, a foreign person is:

* a non-resident

* a corporation controlled by a non-resident or a foreign corporation 

* a corporation controlled by 2 or more non-residents, each of whom is either a non-resident or  a foreign corporation, hold na total controlling interest (i.e. a total holding of 40% or more).

* the trustee of a trust estate in which a non-resident or a foreign corporation holds a substantial interest

A substantial foreign interest (i.e. a controlling interest) occurs when a single foreigner (and any associates) has 15% or more of the ownership OR several foreigners (and any associates) have 40% or more in total of the ownership of any corporation or trust.



Priority Sites Register  

Land contaminated by former waste disposal, industrial and similar activities is often discovered during changes to land use - for example, an industrial manufacturing complex is demolished to make way for a residential development.

In Melbourne and Victoria, contaminated land issues are regulated under the Environment Protection Act 1970 (Vic).

Priority Sites are sites that has been issued with a Clean-Up Notice or a Pollution Abatement Notice by the Environment Protection Authority (EPA). Typically these are sites where pollution of land and/or groundwater presents an unacceptable risk to human health or to the environment.

It must be noted that not all contaminated sites in Victoria or contaminated sites of which EPA has knowledge are listed in the Priority Sites Register.


tilt slab

These slabs are made by pouring concrete into formwork. These tilt walls are lifted into position along the edges of the floor slab and are secured. Strong enough to be loadbearing if required this method of construction allows clear columnless floor areas and flexibility in design.

tilt slab 

Photo shows tilt slab (tilt wall) along concrete slab base supported by temporary diagonal props. 


VCAA or Victorian Curriculum and Assessment Authority

VCAA is a statutory authority of the state government of Victoria responsible for the provision of curriculum and assessment programs for students in Victoria. 

At the senior secondary level, the VCAA provides curriculum and assessment for the Victorian Certificate of Education (VCE) and the Victorian Certificate of Applied Learning (VCAL).

At the Prep to Year 10 level, the VCAA provides curriculum for the Victorian Essential Learning Standards (VELS) and administers the Achievement Improvement Monitor (AIM) program which provides an indication of the literacy and numeracy skills of students. Students in Victoria undertake the testing in Years 3, 5, 7 and 9.

The VCAA also celebrates student achievement through its excellence and awards programs.



weatherboard house   

House showing the external wall clad with pine weather board (or boards/sheets made from cement or similar products).

The frame is built from dressed pine, fixed together using airgun nailers with diagonal bracing used to provide stability to the frame.



commercial residential Property

 A commercial residential premise includes hotels, motels, inns and hostels, boarding houses and caravan parks. Special rules apply where commercial residential premises are used for long-term accommodation e.g. accommodation that is rented for a continuous period of 28 days or more.

Where residential premises are commercial residential premises, the sale is fully taxable. This means that upon sale the vendor is required to remit 1/11th of the total sale price to the Australian Tax Office (ATO). The purchaser, if a registered business, is able to claim 1/11th of the price upon purchase as an input tax credit from the ATO.