AU Australia property term

GST on New Residential Property

Australia-wide

Plain-English definition

Goods and Services Tax treatment that can apply when new residential premises or potential residential land are sold as part of an enterprise.

Why this matters to a foreign buyer

Do not assume every residential sale has the same GST treatment. Check the contract, seller notice, price wording and whether the margin scheme or settlement withholding applies.

Learn the WA buying process

For step-by-step Perth and WA guides, visit Property Learning Hub.