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Reference
PUB00490
Open Date
19 Oct 2026
Closing Date
30 Nov 2026
Status
Current

GST – Supplies of residences and other real property

This interpretation statement considers how sections 5(15) – (16C) of the Goods and Services Tax Act 1985 (Act) apply where a private residence is included as part of a wider supply of land. Section 5(15) deems the residence to be a separate supply from the rest of the land, which must be considered separately for GST purposes.

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