Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 4 New residential premises
Part 1 Amendments
A New Tax System (Goods and Services Tax) Act 1999
7 Subsection 40-75(2A)
Omit premises is disregarded as a sale, substitute *residential premises is disregarded as a sale or supply.