Hoping @Paul@PFI or someone else who knows can help me with this. If a Corporate Trustee/Family Trust structure that owns a residential property and is registered for GST because it carries on other business rents out a property on a residential lease, does the rental figure include GST or is it GST free? ATO website says this, but not sure if I have interpreted correctly as no mention about where the entity is registered for GST. Rental of residential premises If you rent out residential premises for residential accommodation, your rent is input-taxed and you don't include GST in the rental charge. You also can't claim credits for the GST included in any costs relating to the rental, such as agent's commission or repairs and maintenance on the premises.