Land and GST

When is a subdivision project a taxable activity?

QB 24/04

This QWBA (and fact sheet) sets out when a subdivision project is an activity carried on continuously or regularly in the definition of “taxable activity”. It also sets out when the sale of subdivided land is a supply made in the course or furtherance of a taxable activity. A fact sheet is included.

Supplies of residences and other real property

IS 20/05

This IS applies where a private residence is included as part of a wider supply involving land. Where this is the case, s 5(15) deems there to be separate supplies that need to be considered independently.

GST treatment of resource application fees paid to local authorities and consequences where a resource consent is given subject to conditions relating to the provision of works or services, the provision of information or the transfer of land

IS 08/03

This IS addresses the GST treatment of resource application fees paid to local authorities and the GST consequences where a resource consent is given subject to conditions relating to the provision of works or services, the provision of information or the transfer of land.

How do the CZR rules apply to transactions involving commercial leases?

QB 21/08

This QWBA explains how the CZR rules for commercial leases operate.

Do certain supplies wholly or partly consist of land for the purpose of the CZR rules?

QB 20/04

This QWBA provides guidance on the meaning of land for the purpose of the CZR rules.

Zero-rating of services related to land

IS 18/07

This IS explains when services related to land can be zero-rated under s 11A(1)(e) and (k) and sets out the Commissioner’s views on the 'directly in connection with test.

Single supply or multiple supplies

IS 18/04

This IS explains how to determine whether the different elements contained in a transaction should be treated as a single composite supply or multiple separate supplies. It considers s 11(1)(mb) which provides that a supply that wholly or partly consists of land must be zero-rated if certain conditions are met.

Compulsory zero-rating of land rules

IS 17/08

This IS provides a general overview of the CZR rules.

The role of s 5(14) in regard to the zero-rating of part of a supply

IS 08/01

This IS sets out the Commissioner’s view of the interpretation of s 5(14) (zero-rating part of a supply).

Goods and services tax - treatment of transitional services supplied as part of the sale of a business (that includes the supply of land)

QB 12/07

This QWBA considers the GST treatment of transitional services provided by the vendor as part of the sale of a business including 'same' and 'separate' supply. Applies in respect of ss 5(24) and 11(1)(mb).

Time of supply - payments of deposits including to a stakeholder, under conditional and unconditional agreements

IS 10/03

This IS considers the application of the time of supply rules for GST purposes to the payment of a deposit in various circumstances, including under conditional and unconditional agreements, where a binding agreement does not exist and where payment is made to a stakeholder.

Is an agreement for sale and purchase of property an "invoice" triggering the time of supply under the GST Act 1985?

IS 07/02

This IS considers whether an agreement for the sale and purchase of property constitutes an "invoice" and triggers the time of supply.

GST treatment of residential rental property

IS 07/01

This IS considers the GST treatment of the sale of long-term residential rental properties.

GST consequences of a cancelled contract

QB (May 2005)

This QWBA considers whether GST is chargeable on a deposit paid for the sale and purchase of land, when the contract is cancelled (including where the contract is cancelled as a consequence of the vendor's default or as a consequence of the purchaser's default) but the deposit is retained by the vendor.

Real estate sale and purchase - GST apportionments of income and expenditure

QB (Aug 2000)

This QWBA considers whether the GST treatment of local authority rates apportionments on the sale of real estate applies to other apportioned income/expenditure.

Local authority rates apportionments on property transactions

BR Pub 16/01 - BR Pub 16/04

These public rulings consider the GST treatment of local authority rates apportionments in property transactions.

Applies from 24 Sept 2015

Apportionment of the cost of bare land for the purposes of a change-in-use adjustment

QB 09/06

This QWBA considers an apportionment method for determining the cost of bare land when bought for a taxable purpose and partially used for private or exempt purposes.

Real estate sale and purchase - GST apportionments of income and expenditure

QB (Aug 2000)

GST costs associated with mortgagee sales

OS 17/01

GST and retirement villages

IS 15/02

Supplies of properties used for transitional housing

BR PUB 24/01 - 24/03

Applies from 7 Jun 2024 to 6 Jun 2027

Kāinga Ora – Homes and Communities

BR Prd 21/07

This Ruling confirms the GST consequences for GST-registered persons who supply a property in the course or furtherance of their taxable activity to an eligible home buyer and Kāinga Ora for use in the First Home Partner scheme, or acquire such a property from a Home Buyer and Kāinga Ora for use in making taxable supplies.

Applies from 5 Oct 2021 - 5 Oct 2026

At what rate should GST be charged on legal services provided to New Zealand resident owners of land being compulsory acquired?

QB 16/02

Whether a compulsory acquisition of land is a "supply by way of sale"

QB 13/03

Whether a subdivision was a taxable activity

TDS 22/21

Whether a property sale is zero-rated

TDS 22/10