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QB 24/04
Issued
21 Jun 2024

When is a subdivision project a taxable activity for GST purposes?

This question we’ve been asked sets out when a subdivision project is an activity carried on continuously or regularly in the definition of “taxable activity” for GST purposes.  It also sets out when the sale of subdivided land is a supply made in the course or furtherance of a taxable activity.

Tax Information Bulletin - Vol 36 No 7, August 2024

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