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Reference
PUB00525
Open Date
16 Oct 2026
Closing Date
27 Nov 2026
Status
Current

Goods and Services Tax – Compulsory zero-rating of land rules

This interpretation statement explains the compulsory zero-rating of land rules and sets out what information a purchaser must provide to a vendor where a supply wholly or partly consists of land. It also explains what to do when the GST treatment is incorrect, including where a purchaser provides incorrect information.

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