Show download pdf controls
  • GST on the sale of residential premises – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about the GST payable on the sale of residential premises. If you provide supporting information this will reduce the time it takes us to process your request.

    If you want to apply for a private ruling about the GST payable on the sale of residential premises, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about the GST payable on the sale of residential premises, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website.

    See also:

    Supporting information

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about the GST payable on the sale of residential premises includes:

    • details of the owner of the residential premises and whether they are registered for GST
    • the zoning of the premises
    • how the premises have been used since they were purchased or built - including use for private, rental or business purposes.
    • whether the premises have been sold previously
    • the age of the premises
    • whether the premises are leased long-term
    • if the premises have been designed and built as residential premises
      • whether they were built, or if they contain a building that has been built, in place of demolished premises that were on the same land
      • whether you have renovated, repaired or modified the premises, and if so, the extent of this change
       
    • whether the seller applied the margin scheme when they sold the property to you
    • whether you intend to apply the margin scheme when you sell the property
    • whether the premises are part of a resort, serviced apartments or hotel type setting.

    You should also provide all documentation relating to the transaction, including contracts (from your purchase and your sale), leases or trust deeds.

    Next steps:

      Last modified: 11 Jul 2017QC 19053