About This Guide

Have you bought an investment apartment with a managed lease?
Are you thinking of selling it?
You may have to pay GST. This leaflet explains why

When to Use This Guide

Many people buy apartments with a lease to a management company included in the purchase. This lease often comes with a guaranteed rental arrangement.

This type of apartment comes with conditions. You need to know what these are to avoid an unexpected GST bill when you sell your apartment.

You could have been registered for GST and your apartment zero-rated, if when you bought your apartment you:

• signed a management agreement about renting it out
• signed any papers about tax or GST.

These apartments are often also sold as going concerns with the GST charged at 0%, or zero-rated.

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