Skip to main content
Open Date
06 Nov 2023
Closing Date
18 Dec 2023
Consultation closed

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.

If you would like a copy of this in Word, contact us using the Feedback button below.