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  • 3.2.2 What sort of accommodation is included in the definition of 'a caravan park or a camping ground'?

    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

    Section 195-1 of the GST Act provides that 'commercial residential premises' means 'a caravan park or a camping ground or anything similar to residential premises described' as a caravan park or a camping ground. The rental of a caravan, demountable home, permanent cabin or villa on site and the rental of a site for a caravan or a demountable home is caught by this definition even though most individuals who rent sites pay for all associated expenses (for example, electricity, gas) (GSTR 2012/6).

      Last modified: 19 Jun 2015QC 16478