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GST frequently asked questions

We receive many queries about GST from practitioners acting in conveyancing and leasing matters.  Read our extensive selection of common GST questions and answers by clicking on a link below.

For more information see:

  • ATO’s website site www.gov.au
  • ATO’s legal database containing rulings, determinations and interpretative decisions:  www.law.ato.gov.au

Commercial property


Farm land


Margin scheme


New residential property


Residential property


Vacant land


Going concern


General


Useful Information

In 2019, the ATO produced a series of webinars covering GST withholding. Recordings of the webinars with content summaries can be found below.

GST at settlement – Overview

  • Overview of process
  • Completing forms
  • Completing your BAS
  • Tips to avoid common mistakes
  • Common questions
  • How to fix a mistake

How to get GST at settlement right

  • Enterprise test
  • relying on vendor notices
  • creditable purpose
  • margin scheme
  • penalties
  • reporting non-compliance

GST at settlement – Cutting through the complexities

  • Subdivisions
  • Discounts and rebates
  • Mortgagee in possession
  • Non-residents

See also: