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Input Taxed Sales

These include:

  • financial sales

  • sales (by lease or hire) of residential premises

  • sales of long-term accommodation in commercial residential premises if a choice is made to treat the sale as input taxed

  • sales of residential premises (that is, houses, flats and so on), except for commercial residential premises or new residential premises.

  • sales of precious metals (gold, silver and platinum of specified levels of fineness sold in an investment form) except those sales which are GST-free, and

  • sales of food by school tuckshops and canteens if they choose to treat the sales of food as input taxed and they sell nothing other than food.

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