A New Tax System (Goods and Services Tax) Act 1999 s 9-30(4)

GST and sale of vacant land after removal of a damaged house that had been used solely in connection with input taxed supplies

GST and sale of vacant land used in connection with input taxed supplies and property development activities

GST and sale of vacant land and demountable dwelling used solely in connection with input taxed supplies

GST and lease of vacant land after removal of a demountable dwelling used solely in connection with input taxed supplies