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  • 3.3 Marina berths

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

    For source of ATO view, refer to the general application of the principles in GSTB 2001/2 Accommodation in caravan parks and camping grounds.

    ATO position

    Pursuant to an amendment to the GST Act, which received royal assent on 21 December 2000, the definition of commercial residential premises in section 195 of the GST Act was broadened to include a new paragraph (da) as follows:

    (da) a marina at which one or more of the berths are occupied, or are to be occupied, by ships used as residences.

    For information about the GST treatment of long-term accommodation at marinas, see GSTR 2012/6.

      Last modified: 19 Jun 2015QC 16478