Supply of property

Overview

This section deals with the supply of property that was completed on or after 1 July 2008, and the supply of properties that were on hand, but not completed on that date.

Supplies of properties that were on hand on 1 July 2008, but were completed prior to that date, are dealt with in freehold interests held prior to 2008 and transitional properties and legacy leases.

Next: When is a property supplied in the course of business?