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  • Property and Construction Industry Partnership – issues register – section 03 – commercial residential premises

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    (a) added, (u) updated, (w) withdrawn

    Issue number

    Index

    Date

    History

    3

    Commercial residential premises

    3.1

    General

    3.1.1

    Do all the main characteristics of 'commercial residential premises' have to be satisfied?

    17/05/2013 (u)

     

    3.1.2

    Are all boarding houses treated as 'commercial residential premises'?

    09/04/2001

    19/12/2012 (w)

     

    3.1.3

    Does the rental of weekend cottages and other different styles of accommodation by a central manager satisfy the characteristics of 'commercial residential premises'?

    17/05/2013 (u)

     

    3.2

    Caravan parks and camping grounds

    3.2.1

    Is GST payable on the rental of caravans and camping sites?

    17/05/2013 (u)

     

    3.2.2

    What sort of accommodation is included in the definition of 'a caravan park or a camping ground'?

    17/05/2013 (u)

     

    3.2.3

    Are retirement villages or nursing homes included within 'a caravan park or a camping ground; or anything similar to residential premises described' as a caravan park or a camping ground (ie a home park)?

    09/04/2001

     

    3.2.4

    How is GST calculated on the supply of 'commercial accommodation'?

    05/11/2003 (u)

     

    3.2.5

    Will GST concessions apply to fees and charges related to commercial accommodation?

    17/05/2013 (u)

     

    3.2.6

    Does the guest in commercial residential premises have to be present at all times during the whole long-term stay to satisfy the continuity requirement?

    17/5/2013 (u)

     

    3.2.7

    How are the 28 days calculated in relation to commercial residential premises that are not predominantly providing long-term commercial accommodation?

    17/05/2013 (u)

     

    3.2.8

    How is the 70% calculated when determining whether the commercial residential premises are 'predominantly for long-term accommodation'?

    17/05/2013 (u)

     

    3.3

    Marina berths

    3.3.1

    Are marinas similar to caravan parks and therefore treated in the same manner as 'commercial residential premises'?

    17/05/2013 (u)

     

    3.4

    Strata title holders

    3.4.1

    When does the letting of strata titled accommodation fall within the scope of 'commercial accommodation'?

    17/05/2013 (u)

     

    3.4.2

    If multiple strata titled apartments are owned by an individual and used for letting, are those apartments commercial residential premises?

    17/05/2013 (u)

     

    3.4.3

    Where an owner of a strata titled apartment leases the apartment to a manager who aggregates it with other apartments for letting out as commercial residential premises, what are the GST implications for the owner?

    17/05/2013 (u)

     

    'the GST Act'

    A New Tax System (Goods and Services Tax) Act 1999

    'the GST Regulations'

    A New Tax System (Goods and Services Tax ) Regulations 1999

    'the Transition Act'

    A New Tax System (Goods and Services Tax Transition) Act 1999

    'the Transition Regulations'

    A New Tax System (Goods and Services Tax Transition) Regulations 2000

    Relevant public rulings

    GSTR 2012/6 Goods and services tax: commercial residential premises

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

    Relevant bulletins

    GSTB 2001/2 Accommodation in caravan parks and camping ground

    GSTB 2001/3 Simplified calculation of input tax credits for caravan park operators

    Relevant sections

    Section 40-35 'Residential Rent' of the GST Act

    Division 87 'Long-term accommodation in commercial residential premises' of the GST Act

    Relevant fact sheets

    GST and property (NAT 72957)

      Last modified: 19 Jun 2015QC 16478