When is a subdivision project a “taxable activity” for GST purposes?

This Question We’ve Been Asked sets out when a subdivision project is an activity carried on “continuously or regularly” in the definition of “taxable activity” for GST purposes.  It also sets out when the sale of subdivided land is a supply made in the course or furtherance of a taxable activity. This QWBA updates and clarifies the Commissioner’s existing position.

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