My client had entered into an option contract to buy a piece of farmland. At the end of the option term, she had to settle this land. The land had been used for farmland over five years and my client will continue to use it as farmland. So the purchase is GST Free. But now she found a buyer who intends to buy this land but the settlement will be three years later. And the buyer may use it for development, so did my client need to charge the purchase GST on the full contract price?