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14 Jul 2010 Decision Impact Statement - Vidler

The ATO has published a Decision Impact Statement in relation to the Full Federal Court decision in Vidler v FCT [2010] FCAFC 59; 2010 ATC 20-186. The case concerned whether land that is zoned for residential use but which contains no shelter or basic living facilities is "residential premises" as that term is defined in s 195-1 of the GST Act. The Full Federal Court agreed with the judge at first instance (Stone J) that it was not "residential premises".

The Decision Impact Statement says that the decision confirms the Commissioner's view, as expressed in GST Ruling GSTR 2000/20 (para 25), that vacant land of itself can never have sufficient physical characteristics to mark it out as being able to be, or intended to be, occupied as a residence or for residential accommodation.


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