Building on our
recent session that kicked off SCTP’s
Industry Briefing Series with a discussion on the broader tax implications of legal and equitable interests in property ownership, this workshop now turns the focus to the key Goods & Services Tax (GST) challenges in the real estate sector.
As property transactions become increasingly complex and the tax authority continues to place emphasis on this area in its reviews, a strong grasp on GST treatment is essential for tax professionals to advise clients with confidence.
Join Chai Yee Hoi ATA (Income Tax & GST), Tax Director at Acctax Management Consultancy as he clarifies key distinctions between residential and non-residential property, furnished units and mixed-use developments, and understand how these classifications affect GST outcomes. Learn to apply the correct time of supply rules for option fees, deposits and progressive payments, while also strengthening your approach to input tax recovery and reverse charge considerations on imported services.
Through real transaction-based insights, identify common audit issues and build the confidence to maintain an accurate, well-documented and audit-ready GST position in practice.
- Gain clarity on key GST principles for real estate, including why residential property is exempt and commercial property is standard-rated, and how zoning affects classification
- Explore GST treatment in mixed-use developments and shophouses, including how exempt and taxable portions are apportioned
- Discover correct GST application for property sales, leases and related charges, including furnished units, fixtures, recoveries and agency fees
- Pick up practical input tax recovery approaches for developers, including partial exemption and apportionment methods for mixed developments
- Gain a stronger understanding of common audit issues, including time of supply rules and deemed supplies in property transactions
SCTP reserves the right to vary any aspect of the event/ webinar should the situation warrant or due to unforeseen circumstances. This includes but not limited to the following: cancel the programme, change the venue, speakers, programme dates, fees and CPE hours. SCTP will take reasonable effort to notify participants of the changes.
Chai Yee Hoi ATA (Income Tax & GST)Tax Director
Acctax Management Consultancy
Yee Hoi is a recognised Goods and Services Tax (GST) expert in Singapore’s tax landscape with over 30 years of experience. He brings a unique perspective from his time as a Senior GST Auditor at IRAS and as a Tax Consultant with an international accounting firm. At IRAS, he was involved in the implementation of GST and the development of technical materials on industry and compliance issues. Today, he advises on complex GST matters, leads large-scale GST reviews and advisory projects, and conducts tax research. He is also a sought-after speaker known for his practical, insights-driven approach.