Value‐added tax on new residential properties: A comparative study regarding developers registered for VAT purposes

This paper reports on a research study of value‐added tax (VAT) that applies to new residential properties developed by developers who are registered for VAT purposes. The objective of the research was to compare the current VAT provisions relating to new housing in South Africa with those of the United Kingdom, Canada and Australia. Similarities and differences were determined and discussed. It was ascertained that the selected countries all have special rebates or concessions regarding new housing, whereas South Africa has none.

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Year of publication:	2004
Authors:	Julyan, L.
Published in:	Meditari Accountancy Research. - Emerald Group Publishing Limited, ISSN 1022-2529, ZDB-ID 2260336-0. - Vol. 12.2004, 1, p. 119-136
Publisher:	Emerald Group Publishing Limited
Subject:	Australia – GST \| Canada – GST/HST \| Developers registered for VAT \| Goods and services tax (GST) \| Harmonious sales tax (HST) \| New residential properties \| South Africa – VAT \| United Kingdom – VAT \| Value‐added tax (VAT)

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Type of publication:	Article
Type of publication (narrower categories):	review-article
Language:	English
Other identifiers:	10.1108/10222529200400007 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014930389