---
title: "Map GST, margin-scheme and going-concern issues for the property sale or lease"
url: "https://ailawframework.com/practice/commercial-property-and-leasing/map-the-tax-on-supply-issues-for-the-sale-or-lease/commonwealth"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A10-T1-R16-CTH"
practice_area: "Commercial Property & Leasing"
tier: "red"
lawyer_review: "required"
jurisdictions: ["CTH"]
last_reviewed: "2026-09-23"
---

# Map GST, margin-scheme and going-concern issues for the property sale or lease

> From the contract facts (use, tenancies, GST registration, price), list candidate GST treatments (taxable supply, going concern, margin scheme), the clause needed and facts to confirm.

Canonical page: https://ailawframework.com/practice/commercial-property-and-leasing/map-the-tax-on-supply-issues-for-the-sale-or-lease/commonwealth  
Last reviewed: 2026-09-23

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Commercial Property & Leasing](https://ailawframework.com/practice/commercial-property-and-leasing.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | From the contract facts (use, tenancies, GST registration, price), list candidate GST treatments (taxable supply, going concern, margin scheme), the clause needed and facts to confirm. |
| What the lawyer must review | Check going-concern requirements: both registered, enterprise carried on, all things necessary supplied Check the going concern and margin scheme against GSTR 2002/5, GSTR 2000/21 and any private ruling Check whether vacant possession breaks the going concern Tailor the clause and advise on GST risk in writing Consult the accountant |
| Written for | Commonwealth |
| Applies to | [Map the tax-on-supply issues for the sale or lease](https://ailawframework.com/practice/commercial-property-and-leasing/map-the-tax-on-supply-issues-for-the-sale-or-lease.md) |

## Checking plan

**Source-by-source verification**

Trace relied-on content to independent sources and check for relevant material the output has missed.

- What the AI does: Potential support includes preparing preliminary structure or wording. Confirm the tool’s capability and permitted scope.
- What the lawyer does: Set the scope, verify the evidence, resolve exceptions and approve the final output for its intended use.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Suggested checking approach based on the task guidance. Complete the assessment for the actual tool, information and jurisdiction.
- Why: The plan reflects the described work and review requirements. Policy colours are not used to determine permission or checking.

## Checks the lawyer makes

1. Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
2. Review operative clauses in the complete document, including definitions, cross-references, schedules and inconsistencies with the instructions.
3. Confirm that the wording reflects the client’s instructions and contains no unintended admission, concession or commitment. Check the recipient and tone.
4. Obtain and inspect the relevant current official register or search result. Confirm identities, interests and the date and scope of the search.
5. Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
6. Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
7. Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.

## Notes

- Confirm the required checking with the responsible lawyer before work starts. The checking approach does not establish permission to use AI.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*