Do I need to register for GST if I am selling a commercial property (once-off)?

 Author: JayATO(Community Support)Community Support

15 Apr 2026

Hi @BrookeHewitt,

It depends on whether the sale is part of an enterprise. If you're dealing with property, including one-off transactions like buying or selling commercial property, you may be considered to be conducting an enterprise. If so, you may be required to register for GST if your turnover from these activities exceeds the GST registration turnover threshold of $75,000.

Even a one-off property transaction may be considered an enterprise if it's conducted with a profit-making intention or as a commercial venture. If you're required to register for GST but don't, you may have to pay GST on the sale even if you didn't include it in the price, and penalties and interest may apply.

Use the GST property decision tool on our website to help determine your specific GST requirements for this transaction.

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