[vc_row][vc_column][vc_column_text]From 1 July 2018, new laws apply to how the GST is paid on some property transactions. Purchasers of new residential premises or subdivision of potential residential land will pay the GST amount directly to the Australian Taxation office on or before settlement.

https://www.ato.gov.au/Business/Large-business/In-detail/Business-bulletins/Articles/GST-property-settlement-changes/[/vc_column_text][/vc_column][/vc_row]