Jonas v The Real Estate Agents Authority (CAC 412) and Hartnett [2019] NZREADT 002 [pdf, 326 KB]
...obligations of the licensee were in the present case which involved possible GST liability, it is necessary to begin with a brief discussion of the effect of GST provisions in this type of transaction. Schedule 2 of the ASP was inserted into the standard form agreement for a purpose. [8] The sale of land is deemed to be a supply of goods within the scope of the Goods and Services Tax Act 1985 (the Act).7 However, where the land supplied is part of the sale of a taxable activity wh...