Property Hunter Magazine October Issue 2014 | Page 80

52  53 | Contributor /// Banking and Investment News $₤ € BANKING & $ INVESTMENT How Will the GST Affect Rental Income? “Look at the tenancy agreement, its resident or user, and activities. If purely residential, then there is no charge,” Yong says. “But if the unit is used as an office, the owner is responsible for declaring for GST if his rental income from commercial properties exceed RM500,000.” Serviced apartments, which bear either residential or commercial title, will also be assessed based on their usage. This is due to the fact that serviced apartments are naturally a dwelling place. Even the sale of a serviced apartment that is used as a residence will not incur GST. NEWS Ultimately, it helps to remember the direct corelation between the rental and sale of real estate when it comes to GST. The banking and investment industry has a crucial role t