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In order for the property to be sold GST-free under the going concern rules there are a number of conditions that need to be met. These are
- The purchaser is registered or required to be registered for GST;
- The supply is made for consideration;
- The vendor carries on the enterprise until the time of the supply;
- All things necessary to the continued operation of the enterprise are supplied to the purchaser; and
- The parties agree in writing that the supply is of a going concern.
If you are not registered or required to be registered for GST then the going concern rules cannot apply.
Also, the going concern rules can only apply if the vendor supplies all things necessary to the continued operation of an enterprise. When it comes to a commercial property this generally requires the property to be sold with existing leases (someone other than the vendor or purchaser needs to be leasing the property). If on the day of the supply (settlement) there is no lease in place, the requirements for the supply to be a supply of a going concern will not be satisfied.
Note that even if all the conditions for accessing the going concern rules could be met, there are special adjustment rules that can be triggered when someone buys an asset under the going concern rules but then uses that asset to make input taxed supplies or for private purposes (refer to Division 135 GST Act).
You mentioned that you are going to lease out the property, therefore Div 135 shall not apply.
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我的自助游之来去日本 (2004-12-16) sail 
发表于 2016-12-15 09:49
