Vacant land purchase and GST

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 · Accepted Answer

WendyATO · Answer

We have a handy GST property decision tool (https://www.ato.gov.au/Calculators-and-tools/GST-property-decision-tool/#Gettingstarted) that the person can use to self-assess and one of the questions is Are you carrying on enterprise (https://www.ato.gov.au/Business/GST/In-detail/Your-industry/Property/GST-at-settlement---a-guide-for-suppliers-and-their-representatives/?=redirected_calc_RunningEnterprise&page=2)? This provides information what is considered carrying on an enterprise and whether the person needs to register for GST. Unfortunately, we cannot make the determination for the person. If the person is still unsure, they can write to our GST Technical team by lodging individuals - complex advice request (https://www.ato.gov.au/General/ATO-advice-and-guidance/ATO-advice-products-(rulings)/Early-engagement-for-advice/Individuals---complex-advice-request/).

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