GST and Subdivision of land

Has anyone subdivided a block of land - shifted the existing house onto one block- held to rent - but sold the vacant land? Do you have to pay GST ( I assume so )

If I were to sell the existing house on one block but kept the Vacant land and put a house on it and rented it - would that get me out of GST??

I am not GST reg but wondered if I were to sell the Vacant land for $300 000 I would be forced into getting reg and wondered if that would affect my future projects of reno and flick ?

Anyone with any experience with this ?

Side note I do have plans to see this accountant that has experience in PI and PD but cant get in till after Christmas .......

Just looking for a discussion - done a search and nothing much came up about GST:D
Gst ruling 2003/3

Not previous sold as residential premises

1. A house on a large block is subdivided so that the house is on a smaller block and there are two other lots of vacant land for sale. The sale of the house and land block will not (assuming there have not been substantial renovations to the house) attract GST as they have been sold as a “package” before (albeit with other land too). The sale of the two vacant lots will attract GST as they cannot be occupied as a residence and are not therefore, residential premises.

Excerpt from GST ruling 2003/3