Other

GST and attribution rules on a taxable supply of land where consideration is received on an instalment basis

GST and supply of a fractional interest in land by a tenant in common

GST and its calculation for construction agreements made before 1 July 2000

GST and supply of a call option over commercial property

GST and supply of a call option over residential premises

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

GST and whether a lease with an option to renew is a long-term lease

GST and whether a sublease of real property is a long-term lease

GST and motel apartments

GST and sale by an Owners Corporation of a new residential lot created out of common property

GST and subdivision of common property to create a new residential lot

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

GST and land supplied by way of a long term lease on the condition that residential premises are constructed on the land

Accommodation in caravan parks and camping grounds

Simplified calculation of input tax for caravan park operators

Goods and services tax: are settlement adjustments taken into account to determine the consideration for the supply or acquisition of real property?

Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?