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
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
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
* 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
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.
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.
Photo shows tilt slab (tilt wall) along concrete slab base
supported by temporary diagonal props.
VCAA or Victorian Curriculum and Assessment
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
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
House showing the external wall clad with pine
weather board (or boards/sheets made from cement or similar
The frame is built from dressed pine, fixed
together using airgun nailers with diagonal bracing used to provide stability to
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
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.