Thinking of selling your leased apartment?
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Thinking of selling your leased apartment?
Form Number: IR498 / Form Code: IR498
About this factsheet
IR498 explains possible GST consequences when selling an apartment bought with a managed lease, particularly where the original purchase was zero-rated as a going concern.
Before selling
Check the lease, your GST registration and any change in how the apartment is used. GST may become payable if the sale or use no longer meets the zero-rating conditions.
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