https://www.taxtmi.com/forum/issue?id=115392 When co-owners divide rental receipts so that each individual owner's share falls below the small supplier threshold, individual owners need not register for GST on that rental income; however, Authority for Advance Rulings decisions recognizing this principle bind only the applicant and the jurisdictional officer within that State, so taxpayers should consider obtaining an advance ruling or provisional assessment to mitigate future dispute risk. en-us Fri, 06 Sep 2019 12:07:12 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115392 When co-owners divide rental receipts so that each individual owner's share falls below the small supplier threshold, individual owners need not register for GST on that rental income; however, Authority for Advance Rulings decisions recognizing this principle bind only the applicant and the jurisdictional officer within that State, so taxpayers should consider obtaining an advance ruling or provisional assessment to mitigate future dispute risk. Discussion-Forum GST Fri, 06 Sep 2019 12:07:12 +0530 https://www.taxtmi.com/forum/issue?id=115392