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  • Property and construction - issues register


    Where appropriate, individual issues in this issues register include a reference to a public ruling which is related to the relevant issue. In some cases, the issue is itself labelled as a public ruling for the purposes of section 105-60 of schedule 1 to the Taxation Administration Act 1953. Where an issue in this issue register simply sets out the way the law applies, rather than dealing substantially with a question of legal interpretation, we have added to the item the description 'non-interpretative'.

    From 1 July 2010, issues labelled as a public ruling in this register will continue to be a public ruling even though section 105-60 of schedule 1 of the Taxation Administration Act 1953 has been repealed.

    A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.

    If you rely on issues in this register that are a ruling, we must apply the law to you in the way set out in the ruling. However, if we are satisfied that the ruling is incorrect and disadvantages you, we may apply the law in a way that is more favourable for you - provided we are not prevented from doing so by a time limit imposed by the law. You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

    Issues in this register that have not been labelled as public rulings, constitute written guidance. If you follow our information on these issues and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to.

    End of attention

    The property and construction issues register contains a number of goods and services tax (GST) issues that have been collated as a result of consultation with the property and construction industry.

    The issues register is designed to provide guidance on how the GST law applies to the property and construction industry. Some issues have been withdrawn but remain on the register for historical purposes.

    How to use this issues register

    The Australian Taxation Office (ATO) response to each question is specific to the circumstances described in the question. It does not have general application to other circumstances. Please seek clarification from the ATO if you are not sure if the question fits your particular circumstances or not. You can do this by writing to:

    Australian Taxation Office
    PO Box 3524
    ALBURY  NSW  2640

    The register is divided into the following sections:

    Further Information

    For more information on GST and property:

    • visit our website at
    • refer to of the list of public GST rulings available on our legal database.
    End of further information
      Last modified: 21 Dec 2011QC 16365