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

    For source of ATO view, refer to GSTR 2012/6 Goods and services tax: commercial residential premises.

    ATO position

    The test is one of fact and degree. It does not matter whether an individual owns three, ten or forty units/apartments, the main characteristics of commercial residential premises still need to be satisfied. This requirement may be met if an individual owns several units in one complex and makes arrangements for the letting out of the units in such a way that the characteristics of commercial residential premises are satisfied.

      Last modified: 19 Jun 2015QC 16478