GSTD 2019/D1 – GST and land development expenses in the ACT – what is part of the consideration for the grant of the Crown lease and what is not

On Friday 13.12.19, the Commissioner issued draft GST Determination GSTD 2019/D1, addressing the GST consequences of arrangements, between government agencies, and private developers, in the context of land development in the ACT.

See below for a summary of the draft determination.

[Tax Month – December 2019]