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23 Feb 12 GST consequences following the sale of residential or commercial premises subject to a lease - GSTD 2012/1 & 2

On 22 February 2012, the ATO issued the following 2 GST Determinations:

  • GSTD 2012/1 Goods and services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease?
  • GSTD 2012/2 Goods and services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease?

Neither GST Determination was previously issued as a draft.

As a result of the issue of these Determinations, the ATO issued, on the same day, the following addenda:

  • GSTR 2004/4A2 - Goods and services tax: assignment of payment streams including under a securitisation arrangement
  • GSTR 2006/9A4 - Goods and services tax: supplies
  • GSTR 2008/1A1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?

 


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