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  • 3.2 Caravan parks and camping grounds

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

    For source of ATO view, refer to:

    • GSTR 2012/6 - Goods and services tax: commercial residential premises
    • the general principles in GSTB 2001/2 - Accommodation in caravan parks and camping grounds.

    ATO position

    GST is payable on taxable supplies (section 9-5 of the GST Act). Supplies of commercial accommodation in commercial residential premises satisfy the elements of a taxable supply. The definition of 'commercial residential premises' specifically includes 'a caravan park or a camping ground' (section 195-1 of the GST Act). However, special rules apply to the amount of GST payable in relation to long term accommodation in commercial residential premises. See 3.2.4 below. GSTB 2001/2 and GSTB 2001/3, dealing with accommodation in caravan parks and camping grounds, provide further information on this issue.

      Last modified: 19 Jun 2015QC 16478