GST issues registers
Property and construction
| This issues register, originally published on our main website, provides guidance on issues identified during past consultation with industry participants.
Issues in this register that are a public ruling can now be found in the Public Rulings section of this Legal Database. Issues in this register that have not been labelled as public rulings, constitute written guidance. We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. If you follow our information on these issues and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to. If you feel that the guidance in this issues register does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us. |
The property and construction issues register contains a number of goods and services tax (GST) issues that have been collated as a result of consultation with the property and construction industry.
The issues register is designed to provide guidance on how the GST law applies to the property and construction industry. Some issues have been withdrawn but remain on the register for historical purposes.
How to use this issues register
The Australian Taxation Office (ATO) response to each question is specific to the circumstances described in the question. It does not have general application to other circumstances. Please seek clarification from the ATO if you are not sure if the question fits your particular circumstances or not. You can do this by writing to:
Australian Taxation Office
PO Box 3524
ALBURY NSW 2640
The register is divided into the following sections:
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- Section 01 - bodies corporate/owners, corporations and strata managers
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- Section 02 - building contracts
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- Section 03 - commercial residential premises
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- Section 04 - adjustments for input tax credit claims - withdrawn
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- Section 05 - employee accommodation/housing
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- Section 06 - farm land
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- Section 07 - going-concerns
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- Section 08 - group training schemes
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- Section 09 - insurance - withdrawn
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- Section 10 - leased or rented property
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- Section 11 - non-commercial residential premises
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- Section 12 - off-the-plan sales
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- Section 13 - PAYG - withdrawn
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- Section 14 - real estate agent issues
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- Section 15 - sale of real property
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- Section 16 - security and other deposits
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- Section 17 - sundry issues
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- Section 18 - time share
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- Section 19 - water and sewerage - withdrawn
For more information on GST and property:
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- visit our website at www.ato.gov.au
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- refer to of the list of public GST rulings available on our legal database
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