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

    For source of ATO view, refer to:

    • GSTR 2012/7 - Goods and services tax: long-term accommodation in commercial residential premises
    • the general principles in GSTB 2001/2 - Accommodation in caravan parks and camping grounds.

    ATO position

    When calculating the 28 days, the day on which the guest is first provided with the commercial accommodation (including any day prior to 1 July 2000) is included in the count, however, the day on which the guest ceases to be provided with the commercial accommodation is excluded.

      Last modified: 19 Jun 2015QC 16478