Private ruling: The operation of the GST general rules
Date of advice: 15 January 2019
Published: April 2019
Date scheme commenced: 15 January 2019.

Ruling: Q1: Is the proposed sale of a property subject to GST, pursuant to sections 9-5 and 23-5 of the GST Act? | A1: No.


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 section 9-40 | A New Tax System (Goods and Services Tax) Act 1999 section 23-5 | A New Tax System (Goods and Services Tax) Act 1999 section 40-35 | A New Tax System (Goods and Services Tax) Act 1999 Division 188