If you’re buying with the intention to subdivide and sell (whether land only or house + land), the ATO will generally view this as an enterprise, not a passive investment. That means GST can apply—but it also opens the door to claiming GST credits on development and build costs, provided you’re properly registered for GST and the structure is se…[Read more]

If you originally claimed GST credits on construction with the intention to sell, but later decide to rent the properties, that shift triggers an increasing adjustment under Australian GST rules. Since residential rent is input-taxed, you’re no longer making a taxable supply, so you’ll need to repay some (or all) of the GST credits you pre…[Read more]