Determining GST Taxable Activity: Subdivision Projects and Sales of Land (Fact Sheet)

• Subdivision projects may be considered taxable activities for GST purposes
• Must register for and charge GST if carrying on a taxable activity and value of supplies exceeds $60,000
• Subdivisions resulting in sale of multiple lots are more likely to be continuous or regular
• Selling only one lot may not be considered continuous or regular unless activity level is very high
• Selling more lots increases likelihood of subdivision being continuous or regular
• Level of activity and number of lots sold are factors in determining if subdivision is continuous or regular
• Scale of subdivision and level of development work are factors in determining level of activity

Source: taxtechnical.ird.govt.nz

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---