GST Article ‘ Some comments on ‘New Residential Premises’ and ‘potential residential land’

This article complements the note on the GST withholding obligation contained in this month’s newsletter. It briefly reminds readers about the basic nature of ‘new residential premises’ and then looks at the less frequently encountered concept of ‘potential residential land’.

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Disclaimer: Information provided in this article, while correct at time of publishing, is subject to change.