GST on the sale of vacant or subdivided land – supporting information

How to lodge

To apply for a private ruling about the GST payable on the sale of vacant or subdivided land:

• complete and submit a private ruling application form
• provide the supporting information listed below.

To lodge an objection about the GST payable on the sale of vacant or subdivided land:

• complete and submit the relevant form
  • Objection form – for taxpayers
  • Objection form – for tax professionals
• provide the supporting information listed below.

Check first whether your question is answered in Vacant land.

Supporting information

Providing this information up front will reduce delays.

If you've given us any of the information listed below, you don't need to resend it.

The information we need for a private ruling or objection about the GST payable on 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.