GST - when the supply of leasehold land is an exempt supply
Ruling BR Pub 08/01 determines when the GST exemption applies to ground leases when the land is partly used for accommodation in a dwelling erected on the land.
Current status
Indefinite
Tax Technical
Ruling BR Pub 08/01 determines when the GST exemption applies to ground leases when the land is partly used for accommodation in a dwelling erected on the land.