Australia: High Court clarifies GST position where property sold - TopicsExpress

Australia: High Court clarifies GST position where property sold is subject to a lease. mondaq/article.asp?articleid=364284&email_access=on A purchaser landlord will have to pay GST on rental received under a commercial lease previously entered into by the vendor or a predecessor of the vendor. The purchaser may have an increasing adjustment if acquiring the property as a GST-free going concern and then making input taxed supplies of residential premises.

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