Background facts: Patrick is a builder who is registered for GST. He recently built two new residential houses on a residential block of land. Patrick used a number of contractors to help him with the building works and they charged him GST on their invoices. The properties were completed eleven months after he purchased the land. Shortly after the building works were completed, Patrick sold one property to Sonia and kept the other as a residential rental property of his own. Sonia is planning on living in the property and will be Patrick's neighbor. Required: Professional letter of advice advising Patrick of the GST aspects during the building process, upon disposal to Sonia, and once he moved into the second property. We recommend you review the textbook and ATO document QC 21960. I: ISSUES - Identify the essential issues in the question R: RULE - Identify the relevant law, i.e. relevant legislative provisions and cases A: APPLY - Apply the law to the problem C: CONCLUSION - form a reasoned conclusion on the application of the law