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On 5 July 2006, the ATO issued an Addendum to GSTR 2000/20 (Goods and services tax: commercial residential premises).

GSTR 2000/20 provides guidance on the meaning of residential premises and commercial residential premises. GSTR 2000/20 also explains how supplies of long-term accommodation are taxed under the GST.

Schedule 15 to the Tax Laws Amendment (2006 Measures No. 3) Act 2006 contains amendments to the GST Act. Those amendments relate to certain provisions within Subdivisions 40-B and 40-C of the GST Act and to the definitions of 'residential premises' and 'floating home' within section 195-1 of the GST Act.

For a copy of GSTR 2000/20A2, go here

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