The Enforcement Rules of the Specifically Selected Goods and Services Tax Act<br> Article 13
"An owner, using his or her own residence and land, enters into a joint construction and allocation project with a business entity and sells his or her share" as used in Article 5, subparagraph 10 of the Act, includes the circumstance in which an owner transfers title to land to a business entity and the owner then sells a share of the building and associated land that the owner obtains in exchange for the transfer of the land title.