Sale of vacant land or subdivided land

Supporting document requirements for private rulings

This page lists the documents and information we usually need to process private rulings about the subject displayed.


Please send the following documents and information with your private ruling application form.

End of attention

Sale of vacant land or subdivided land

  • Provide details of the owner of the land and whether they are registered for goods and services tax (GST).
  • If the owner of the land is carrying on an enterprise (business), what is the nature of that enterprise?
  • Provide all documentation relating to the transaction, including contracts, leases, trust deeds or valuations.
  • When was the land purchased?
  • Were there any buildings/structures on the land when purchased?
  • How has the land been used since it was purchased?
  • Has anything been done to the land since it was purchased? Include any improvements that have been made.
  • What is the scale of your activities?
  • Was the land originally acquired through a taxable supply on which GST was worked out without applying the margin scheme?
  • Are you intending to apply the margin scheme when you dispose of the property?
  • Provide details of any previous subdivision or development activities you have been involved in.
  • If subdividing, provide details of why you are subdividing the land for sale.
    Last modified: 22 Sep 2006QC 19047