GST at Settlement – Key Guidance Material from the ATO

Law Companion Ruling

The final Law Companion Ruling LCR 2018/4 has been published. Thank you for your feedback.



We have developed the following two new webpages:

Please note: these pages were updated on 29 June 2018.


The following two webpages have been updated:

Please note: these pages were updated on 19 June 2018.


The following webpages will be available next week:

  • A guide for suppliers and their representatives
  • A guide for purchasers and their representatives

The links to these guides will be available on the GST at settlement page.


How to pay

  • Information is available on how to pay.
  • GST property settlement payments cannot be paid at Australia Post until late September 2018 (automated payment slip with barcode).
  • A payment slip is available to be downloaded on how to pay and is to be included with the cheque when the withholding payment is made to the ATO.

Please note: the how to pay options were updated on 29 June 2018.



  • A purchaser can authorise a representative to submit the forms on their behalf by providing them a signed declaration.
  • Depending on the state or territory the property is located in, the purchaser’s representative can include a conveyancer and solicitor.
  • Information and a sample of the declaration is available.


GST Property credits withholding account

Online viewability of the GST property credits withholding account  is scheduled for late September 2018.


Additional information



The GST at settlement webpage will be open for consultation on Monday 9 July. If you have any feedback on this webpage look out for the link located at the bottom of the webpage to enable you to provide feedback.