For new property and residential land (such as for a house and land package), the contract price will include a proportion of GST that the seller needs to pay to the ATO. These changes will come into effect for transactions from 1 July 2018. The seller is required to provide a written notice to the buyer, and the amount is then distributed at settlement by the purchaser's conveyancer.
https://www.ato.gov.au/Business/Large-business/In-detail/Business-bulletins/Articles/GST-property-settlement-changes/
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