GST on the sale of vacant or subdivided land – 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 vacant or subdivided land. 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 vacant or subdivided land, 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 vacant or subdivided land, 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

• Vacant land

Supporting information

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 sale of vacant or subdivided land includes:

• details of the owner of the land and whether they are registered for GST
• whether the owner of the land is carrying on an enterprise (business) and the nature of that enterprise
• when the land was purchased
• whether there were any buildings/structures on the land when purchased
• how the land has been used since it was purchased
• whether anything has been done to the land since it was purchased, for example improvements
• the scale of your activities
• whether the seller applied the margin scheme when they sold the property to you
• whether you are intending to apply the margin scheme when you sell the property
• details of any previous subdivision or development activities you have been involved in
• if the land is being subdivided, details of why you are subdividing the land for sale.

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

Next steps

• Private ruling application form  
• Objection form – for taxpayers
• Objection form – for tax professionals