Private ruling: A mixed supply from a property transaction
Date of advice: 30 April 2018
Published: August 2018

Ruling: The Commissioner was asked a specific question about whether GST is payable for a mixed supply from a property transaction. | The Commissioner has ruled on the question by stating that where you make a supply that is a combination of separately identifiable taxable and non-taxable parts, you need to identify the taxable part of the supply. Then you can apportion the consideration for the supply and work out the GST payable on the taxable part of the supply pursuant to sections 9-75 and 9-80 of the GST Act.


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 9-75 | A New Tax System (Goods and Services Tax) Act 1999 section 9-80 | A New Tax System (Goods and Services Tax) Act 1999 section 40-65