|Ruling number||DUT 045|
|Date issued||24 August 2016|
|Issued by||Stephen R Brady|
Chief Commissioner of State Revenue
|Effective from||24 August 2016|
|Status||Superseded by DUT 45 v2|
Where GST is paid in a property transaction, you must treat GST as part of the market price. This is consistent with a number of court decisions.
When you analyse sales of property any GST paid by the purchaser is to be included as part of the sale price.