VCONST12200 - Building materials - developers and the 바카라 사이트˜Blocking Order바카라 사이트™: show houses
The 바카라 사이트˜Blocking Order바카라 사이트™ applies to a person who constructs, or effects any works to, a building 바카라 사이트˜for the purpose of making a grant of a major interest in it바카라 사이트™.
Although a show house is used to promote a developer바카라 사이트™s products, it is normally the case that it will be sold at the end of the development. The 바카라 사이트˜Blocking Order바카라 사이트™, therefore, applies to goods incorporated in show houses in the same way it applies to other houses.
The 바카라 사이트˜Blocking Order바카라 사이트™ doesn바카라 사이트™t apply to goods that are not incorporated in the building, such as loose furniture. The input tax on such items used in show houses is recoverable in the normal way with output tax being due on their disposal.
It is possible that the unincorporated goods are used only for display purposes and are eventually scrapped. If this is the case, no output tax need be accounted for.