Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:1_6
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 5498–6113

6  After subsection 38‑445(1)
Insert:

 (1A) A supply by the Commonwealth, a State or a Territory of land is GST‑free if:
 (a) the supply is of a freehold interest in the land, or is by way of *long‑term lease; and
 (b) the Commonwealth, State or Territory had previously supplied the land, by way of lease, to the *recipient of the supply; and
 (c) at the time of that previous supply, there were no improvements on the land; and
 (d) because conditions to which that lease was subject had been satisfied, the recipient was entitled to the supply of the freehold interest or the supply by way of long‑term lease.