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

    The 70% figure is based upon the number of supplies or number of bookings rather than the number of individuals. For more information on how to work out whether your commercial residential premises are predominantly for long-term accommodation, see GSTR 2012/7 and page 2 of GSTB 2001/2.

      Last modified: 19 Jun 2015QC 16478