GST Act s 38-480

GST and Sale of Farmland

GST and increasing adjustments for supply of farmland

GST and the sale of farmland under the administration of a deceased estate

GST and supply of farm land to a purchaser who intends to on-sell the land to a third party

GST and supply of farm land preceded by cessation of farming business for a short period

GST and sale of farm land that includes the assignment of a lease of Crown land that is dedicated as a future road

GST and sale of farm land when a portion of the farm land is subject to a restrictive covenant

GST and the sale of farm land for simultaneous on-sale

GST and supply of a call option over GST-free land

GST and supply of farm land that is also part of a GST-free supply of a going concern

GST and sale of farmland where sale has caused a break in farming

GST and sale of farmland with fruit trees

GST and Sale of farmland after temporary cessation in farming

GST and sale of farmland where land not farmed for preceding 5 years