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Is GST payable on all the properties held by a trading entity?

 

This week’s question comes from long-time APIA member Mary M and the answer is kindly provided by Amanda Watt of Shortland Chartered Accountants. The answer is intended to be for general information
only and not tax advice. 

We have a GST registered property entity set up initially for trading. If that entity is holding more than one property and not all of them are for trading, do we have to pay back the GST for all the properties?

You would need to be careful having a trading property in an entity with other properties, I can see potential issues for tainting the other properties.
You are best to keep trading property and buy-and-hold properties in separate entities. If you bought a property for trading and changed your mind,
GST is triggered on the market value of the property, but please note that there will still be income tax payable when this property is sold regardless.

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