IS 20/05
Issued
26 Jun 2020
Published
26 Jun 2020

GST - Supplies of residences and other real property

This interpretation statement applies to situations where a private residence is included as part of a wider supply involving land. Where this is the case, s 5(15) deems there to be separate supplies that need to be considered independently for GST purposes.

Tax Information Bulletin Vol 32 No 7 - August 2020

Goods and Services Tax Act 1985, ss 2 (“dwelling”, “principal place of residence”, “commercial dwelling”), 3A(3), 5(15)–(19), 8(1), 10(18), 11(1)(m), 11(1)(mb), 14(1)(d), 20, 21, 21F, 21G, 21H, 24(3), 75(3B)
Residential Tenancies Act 1986
Taxation (GST and Remedial Matters) Act 2010
Taxation (Tax Administration and Remedial Matters) Act 2011

Auckland Institute of Studies Ltd v CIR (2002) 20 NZTC 17,685
Case K55 (1988) 10 NZTC 453
Case M64 (1990) 12 NZTC 2,363
Case N43 (1991) 13 NZTC 3,361
Case V16 (2002) 20 NZTC 10,182
CIR v Coveney (1995) 17 NZTC 12,193 (CA)
CIR v Dormer (1997) 18 NZTC 13,446 (HC)
English Clays v Plymouth Corporation [1974] 2 All ER 239 (CA)
Hibell v CIR (1991) 13 NZTC 8,195 (HC)
Lister v Pickford (1865) 34 Beav 576
Methuen-Campbell v Walters [1979] 1 All ER 606
Norfolk Apartments Ltd v CIR (1995) 17 NZTC 12,212 (CA)
Re Red Lion Inn Ltd [1979] 2 NZLR 668 (SC)
Trim v Sturminster Urban District Council [1938] 2 All ER 168
Wairakei Court Ltd v CIR (1999) 19 NZTC 15,202