So I am looking at purchasing a commercial strata lot which is for sale with vacant possession, hence being sold subject to GST Through my enquiries with the agent today, turns out the vendor is selling because after occupying the space himself for a number of years he no longer needs the space (presume changed premises or closed the business). I have seen with other sold listings, cases where the vendor will offer a property for sale with leaseback offered for 3 months, hence allowing the property to be sold as a going concern. Is this a valid legal method of making the sale GST free? Is there a minimum leaseback period required by the ATO? Or else, if a property is vacant but being advertised at the time of sale, would that enable the property to be sold as a going concern?