Private ruling: Are you are required to be registered for GST when you sold a commercial property
Date of advice: 27 June 2016
Published: August 2016

Ruling: Q1: Were you required to be registered for GST when you sold a commercial property located in Australia | A1: No. You were not required to be registered as you were not carrying on an enterprise or intending to do so in the next twelve months.

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You have never been registered for GST. You sold a commercial property located in Australia. The property had not been used in an enterprise conducted by you. The property had not been rented out since 30 June 2000.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) 1999 | • Section 9-20 Enterprises | • Section 23-5 Who is required to be registered | Other relevant comments | You cannot issue a tax invoice which indicates that GST is payable in relation to the sale of the property.