Materials comprised of a Paper and PowerPoint Handout.
Event Date:
21 May 2026
Presenters:
Riaan Geldenhuys Barrister at Riaan Geldenhuys
Synopsis:
A zero rating regime for business to business land transactions, in force since 1 April 2011, has fundamentally reshaped GST risk in property transactions. This paper takes a practical, end to end approach to the regime, guiding practitioners through the key rules, risk areas, and opportunities arising before contract, between exchange and settlement, on settlement, and post settlement.
The paper will cover contract drafting and pricing issues under the latest ADLS/TLANZ agreements, changes in GST registration and treatment, nomination and second hand goods risks, Inland Revenue guidance, and emerging case law.
You will gain the tools to identify issues early, structure transactions effectively, and manage GST exposure with confidence.
These Materials will help you:
Key principles emerging from the case law.
Understand when GST zero rating applies to land transactions.
Advice on effective GST related contract drafting and pricing.
Manage GST issues arising between contract, settlement, and post settlement.
Understanding and using the GST clauses in the latest ADLS agreements.
Intended Audience:
This paper is ideal for property lawyers, legal executives, and civil litigators involved in property matters.
On Demand Link:
GST Zero Ratings for Transactions including Land (2026) (On Demand) - The Law Association
