Goods and Services Tax - whether a compulsory acquisition of land is a "supply by way of sale"
QB 13/03 considers the GST treatment of compulsory acquisitions of land under the Public Works Act 1981 and the Canterbury Earthquake Recovery Act 2011.
QB 13/03 considers the GST treatment of compulsory acquisitions of land under the Public Works Act 1981 and the Canterbury Earthquake Recovery Act 2011.