Guidelines
March 1, 2026
Certain property purchases require buyers to withhold and pay GST directly to the ATO at settlement. Learn when these rules apply and what buyers and sellers need to do.
Understanding GST Withholding Requirements for Property Purchases
GST withholding obligations may apply when purchasing certain new residential premises or potential residential land. Buyers may be required to pay part of the purchase price directly to the Australian Taxation Office at settlement. This guide explains when GST withholding applies, the responsibilities of each party and how it affects the settlement process.