Apu was concerned as he sold some vacant land and didn't realise he needed to pay GST on the sale. He hadn't put in writing that the margin scheme would apply to the sale and he is having sleepless night about his GST liability. What can Apu do ? Many people think that GST only applies to new property. However what is sometimes forgotten is that GST can also apply to the sale of vacant land. Really ? Yes really. Apu didn't realise this and so didn't even think about whether he should use the margin scheme to reduce his GST liability on sale. Fortunately Apu went to see his friends adviser who told him that it is possible to seek the Commissioner's discretion to apply the margin scheme to the sale. Apu got the appropriate documentation in place and sought the Commissioner's discretion and was able to reduce his GST liability. Apu spent the next few nights sleeping soundly.