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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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Edited version of your written advice

Authorisation Number: 1012935608741

Date of advice: 12 January 2016

Ruling

Subject: Goods and services tax (GST) and property

Question

Is the supply of subdivided land at specified address a taxable supply under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

Answer

No. The supply of the subdivided land at specified address is not a taxable supply under section 9-5 of the GST Act. The supply is not made in the course or furtherance of an enterprise carried on either by B or C.

Relevant facts and circumstances

This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.

Relevant legislative provisions

A New Tax System (Goods and Services Tax) Act 1999 Section 9-5


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