BR Prd 21/07
Issued
05 Oct 2021
Start
05 Oct 2021
End
05 Oct 2026

Kāinga Ora – Homes and Communities

Applicant
Kāinga Ora – Homes and Communities

This Ruling applies to confirm the GST consequences for GST-registered persons who:

  • supply a property in the course or furtherance of their taxable activity to an eligible home buyer (Home Buyer) and Kāinga Ora – Homes and Communities (the Applicant) for use in the First Home Partner scheme; or
  • acquire such a property from a Home Buyer and the Applicant for use in making taxable supplies.