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In media release No 2013/38, issued 22 November 2013, the ATO indicated that there has been some public misinformation about the ATO’s draft ruling on GST for moveable home estates (GSTR 2013/D2).

The Commissioner, Chris Jordan, said the ruling was only draft, that no final decision had yet been made and the public was encouraged to set out any concerns in submissions.

The preliminary view in the draft ruling is that a moveable home estate does not fall within the definition of commercial residential premises. This is because it is not sufficiently similar to a caravan park.

Consequently, under the draft ruling, operators would no longer be able to apply the concessionary treatment in Division 87 of the GST Act to their supplies of long-term accommodation to residents.

Taxpayers do not need to change current approaches until a final ruling is published.

Submissions on the draft ruling close on 20 December 2013.

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