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Legislation
ATO documents that consider GST Act s 38-O
9 documents
Goods and services tax: when is a 'supply of a going concern' GST-free?
GST and Sale 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 sale of farm land when a portion of the farm land is subject to a restrictive covenant
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