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PUB00256: When does s 5(23) of the Goods and Services Tax Act 1985 apply to shift GST liability to the purchaser of land?

There is a provision in the Goods and Services Tax Act 1985 (s 5(23)) that may apply to shift GST liability to the purchaser of land if the supply has been incorrectly zero-rated.  This question we’ve been asked explains when s 5(23) will apply.

Deadline for comment: 31 March 2021