Public rulings 2008
GST - when the supply of leasehold land is an exempt supply
Ruling Number: BR Pub 08/01
This ruling determines when the GST exemption provided under section 14(1)(ca) of the GST Act '85 applies in respect of ground leases when a portion of the land is used for accomodation in a dwelling erected on the land.
Ruling applies from: 1 February 2006 for an indefinite period
BR Pub 08/01 - RTF format (60kb | 7 pages)
BR Pub 08/01 - PDF format (132kb | 7 pages)
Download Microsoft Word Viewer to access .doc files if you do not have Microsoft Word.
Download Acrobat Reader to view PDF files
Report an accessibility problem for this page
Other rulings this year
- BR Pub 08/03 - Projects to reduce emissions programme - Income Tax treatment
- BR Pub 08/04 - Projects to reduce emissions programme - GST treatment
- BR Pub 08/02 - Maori Trust Boards: Declaration of trust for charitable purposes made under section 24B of the Maori Trust Boards Act 1955 - income tax consequences
Date published: 06 Aug 2008
Back to top
