GSTR 2001/5 deals with the issue of when a supply of a going concern is GST-free. This tax ruling has finally been issued by the ATO to remove some of the uncertainty that lingered around since the introduction of the GST over a year ago. This ruling also brings to light the treatment of real estate sales and the going concern of leasing a building. The ruling provides that a partly tenanted building may remain an enterprise during the period of temporary vacancy provided a new tenant is actively