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20 Dec 12 GST Rulings and Determination on residential premises

On 19 December 2012, the ATO issued the following 3 GST Rulings:

  • GSTR 2012/5 Goods and services tax: residential premises
  • GSTR 2012/6 Goods and services tax: commercial residential premises
  • GSTR 2012/7 Goods and services tax: long-term accommodation in commercial residential premises

On 19 December 2012, the ATO issued the following GST Determination:

  • GSTD 2012/11 Goods and services tax: have new residential premises been used for residential accommodation before 2 December 1998 for the purposes of paragraph 40-65(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999 where the premises were only operated as commercial residential premises before that date?

On 19 December 2012, the ATO withdrew the following with effect from the same day:

  • GSTR 2000/20W - Goods and Services Tax: commercial residential premises
  • GSTB 2003/2W - Goods and Services Tax Bulletin: Long-term accommodation at marinas
  • GSTII PC1W - Goods and Services Tax Industry Issues: Are all boarding houses treated as 'commercial residential premises'?
  • GSTII PC2W - Goods and Services Tax Industry Issues: Input tax credits - input taxed supply or taxable supply
  • GSTII PC3W - Goods and Services Tax Industry Issues: Separately titled garage - supplied with a residential unit
  • GSTII PC4W - Goods and Services Tax Industry Issues: Separately titled garage - not sold with a residential unit
  • GSTII PC5W - Goods and Services Tax Industry Issues: Supply by way of lease - input taxed supply or taxable supply

 


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