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GSTD 2012/2 - Goods and services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease?

[2012] ATOGSTD GSTD2012/2

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Land Titles Act 1925 (ACT)	s113
GST Act (Cth)	s19.5
Taxation Administration Act 1953 (Cth)
Conveyancing Act 1919 (NSW)	s117
Law of Property Act 2000 (NT)	s130
Property Law Act 1974 (Qld)	s117
Real Property Act 1886 (SA)
Conveyancing and Law of Property Act 1884 (Tas)
Property Law Act 1958 (Vic)	s141
Property Law Act 1969 (WA)	s77

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v MBI Properties Pty Ltd	[2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474	High Court of Australia	Australia - Commonwealth	circa 2014	AustLII		38
South Steyne Hotel Pty Ltd v FCT	[2009] FCAFC 155; (2009) 180 FCR 409; (2009) 74 ATR 41; [2009] ATC 20-145	Federal Court of Australia	Australia - Commonwealth	20 Nov 2009	AustLII		25
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd	[2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682	Federal Court of Australia	Australia - Commonwealth	10 Jul 2006	AustLII		41

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