Withholding GST check list for preparing contracts

  1. Is the Contract for the sale of a new dwelling or vacant land?

1.A. If no, complete contract as follows and ignore the remaining questions.

2. Is the seller registered for GST?

2.A. If no complete the contract as per 1A above and ignore the remaining questions.

3. If yes to 1 and 2 complete the contract as follows and if a new dwelling ignore the remaining questions.

4. If yes to both 1 and 2, and the property is vacant land, then you will be required to advise if the Buyer is registered for GST and going to develop the land (either subdivide or build a house for sale)?

4.A. If no complete the contract as follows:

5.A. If yes complete the contract as follows: