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Edited version of your written advice
Authorisation Number: 1051404152384
Date of advice: 25 July 2018
Ruling
Question
Is the supply of real property, a mixed supply or a composite supply, pursuant to section 9-80 of the GST Act?
Answer
The disputed matter is a question of fact. In this instance upon application of the facts, the supply of the real property has been deemed to be a composite supply of input taxed residential premises, pursuant to section 9-80 of the GST Act.
This ruling applies for the following period:
The future tax period when settlement (real property) occurs.
Relevant facts and circumstances
Relevant legislative provisions
Section 9-80 A New Tax System (Goods and Services Tax) Act 1999
Reasons for decision
The disputed matter is a question of fact. In this instance upon application of the facts, the supply of the real property has been deemed to be a composite supply of input taxed residential premises, pursuant to section 9-80 of the GST Act.