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  • No additional payment on top of the agreed purchase price

    The obligation for the purchaser to withhold an amount and pay it to us isn't an additional payment on top of the agreed contract price (or price of the supply).

    The withholding amount is taken from the purchase contract price (price of the supply) the purchaser has agreed to pay the supplier.

    Note: Suppliers cannot display properties exclusive of GST. The advertised price of all residential properties and potential residential land must be GST-inclusive. Price is also a defined term in the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

      Last modified: 15 May 2018QC 55431