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  • Peace of mind for property purchasers

    Purchasers should receive a written withholding notification from a supplier whether they are required to withhold or not.

    You can rely on the supplier's written notice when:

    • it states you’re not required to pay an amount to us– in most states and territories the standard contract of sale clearly states if you are required to withhold GST or not.
    • there's an error on the notice and a supplier doesn't tell you.

    However, if you know a supplier is registered for GST and is selling new residential premises not previously sold, it's unreasonable not to withhold and pay an amount to us at settlement.

    We won’t retrospectively penalise purchasers who acted reasonably and it’s later found that a supplier hasn’t met their obligations.

    See also:

    Last modified: 17 Jun 2019QC 59323