Private ruling: GST and subdivision of land
Published: May 2015

Ruling: Q1: Based on the information provided to the Australian Taxation Office (ATO) whether the disposal of the vacant developed lots of land is a supply made in the course or furtherance of an enterprise under paragraph 9-5)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: After considering all the information you gave to us, the disposal of the vacant developed lots of land is not a supply made in the course of an enterprise under paragraph 9-5(b) of the GST Act. | Q2: Based on the information provided to the ATO, for the disposal of the vacant developed Lots of land is the partnership liable for the goods and services tax (GST)? | A2: No. after considering all the information you gave to us, the partnership is not liable for GST because the disposal of the vacant developed lots of land is not a taxable supply under section 9-5 of the GST Act. | Q3: Based on the information provided to the ATO, whether the partnership is required to be registered for GST under section 23-5 the GST Act? | A3: No. After considering all the information you gave to us, the partnership is not required to be registered for GST under section 23-5 of the GST Act.




Subject: GST and subdivision of land: In order to protect the privacy and commercial in-confidence of this private binding ruling the following summary is provided.