GST: supplies made by an operator of a 'moveable home estate' - GSTR 2013/D2
31 Oct 2013
On 30 October 2013, the ATO released, for public comment by 29 November 2013, draft GST Ruling GSTR 2013/D2 entitled "Goods and services tax: supplies made by an operator of a 'moveable home estate'".
The draft Ruling considers whether a moveable home estate is commercial residential premises and how section 9-5 and section 40-35 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) apply to the following transactions:
(a) the supply by way of lease or licence of a moveable home site to a resident,
(b) the supply by way of sale of a moveable home before it is placed on land and installed ready for occupation,
(c) the supply by way of lease or licence of both a moveable home site and a moveable home to a resident, and
(d) separate supplies of a moveable home site by way of lease or licence and a moveable home by way of sale to a resident.