Private ruling: GST mixed supply
Date of advice: 25 July 2018
Published: October 2018
Ruling period: The future tax period when settlement (real property) occurs.

Ruling: Q1: Is the supply of real property, a mixed supply or a composite supply, pursuant to section 9-80 of the GST Act? | A1: The disputed matter is a question of fact. In this instance upon application of the facts, the supply of the real property has been deemed to be a composite supply of input taxed residential premises, pursuant to section 9-80 of the GST Act.


Relevant legislative provisions: Section 9-80 A New Tax System (Goods and Services Tax) Act 1999

Reasons for decision: Summary: The disputed matter is a question of fact. In this instance upon application of the facts, the supply of the real property has been deemed to be a composite supply of input taxed residential premises, pursuant to section 9-80 of the GST Act.