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    2. Definitions
    3. Taxable supply

    Taxable supply

    Issued date
    16 October 2024

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    For a renovated house to be eligible for the grant, the seller must prove that the sale is a taxable supply, in line with section 9.5 of the GST Act.

    The seller must be:

    • registered (or are required to be registered) for GST
    • selling the house in the course of their business or enterprise.