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  • 9.2. What happens if my lease spans the period before and after the GST implementation date of 1 July 2000?

    Non-interpretative – other references:

    • GSTR 2000/7 Goods and Services Tax: transitional arrangements – supplies, including supplies of rights, made before 1 July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000
    • GSTR 2000/16 Goods and Services Tax: transitional arrangements – GST-free supplies under existing agreements.

    Where a lease spans 1 July 2000, the lease will be subject to GST to the extent that the supply occurs after 30 June 2000. However, the lease may be GST-free under section 13 of the Transition Act if the lease that has been entered into is a non-reviewable agreement.

      Last modified: 31 Oct 2017QC 16359