Private ruling: GST and sale of vacant land after boundary realignment
Date of advice: 2 November 2021
Published: January 2022

Ruling: Q1: Based on the information provided to the Australian Taxation Office, was your sale of the small lot of the vacant land located in Australia a taxable sale under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and therefore subject to GST? | A1: After considering all the information you gave to us your sale of the small lot of the vacant land located in Australia was a taxable supply under section 9-5 of the GST Act.




Subject: GST and sale of vacant land after boundary realignment: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided: