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This edited version has been archived due to the length of time since original publication.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: 1013041954688

Date of advice: 27 June 2016

Ruling

Subject: Are you are required to be registered for GST when you sold a commercial property

Question 1

Were you required to be registered for GST when you sold a commercial property located in Australia

Answer

No.

You were not required to be registered as you were not carrying on an enterprise or intending to do so in the next twelve months.

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.

You have never been registered for GST.

You sold a commercial property located in Australia.

The property had not been used in an enterprise conducted by you.

The property had not been rented out since 30 June 2000.

Relevant legislative provisions

A New Tax System (Goods and Services Tax) 1999

Other relevant comments

You cannot issue a tax invoice which indicates that GST is payable in relation to the sale of the property.

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