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  • Information for suppliers and their representatives

    Unless the purchaser has been notified in writing as to whether or not there is a requirement to withhold, a supplier must not supply, by sale or long-term lease, either:

    • residential premises (new or old, not being commercial residential premises such as hotels or motels), or
    • potential residential land to a purchaser who is not a registered entity acquiring the land for a creditable purpose

    If the purchaser does have a withholding obligation then the supplier must notify the purchaser of:

    • the amount they must withhold
    • when they must pay it to us
    • certain other particulars such as the supplier's name and ABN.

    You may incorporate the notification in the contract of sale or lease, or you can provide it to the purchaser in a separate notice.

    If you are unsure of the correct GST treatment of the supply you are making, it is recommended you seek advice from us, or your tax professional to avoid unintended consequences.

    Conveyancers and real estate agents are not able to provide GST advice unless they are registered tax or BAS agents.

    See also:

      Last modified: 08 Aug 2018QC 55431