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  • Property and Construction Industry Partnership - issues register - section 05 - employee accommodation/housing

    (a) added, (u) updated, (w) withdrawn

    Issue Number Index Date

    5

    Employee accommodation

    What are the GST implications for employee housing or accommodation?

    21/5/2013(u)

    "the GST Act"

    A New Tax System (Goods and Services Tax) Act 1999

    "the GST Regulations"

    A New Tax System (Goods and Services Tax ) Regulations 1999

    "the Transition Act"

    A New Tax System (Goods and Services Tax Transition) Act 1999

    "the Transition Regulations"

    A New Tax System (Goods and Services Tax Transition) Regulations 2000

    Relevant Public Rulings

    GSTR 2012/5 Goods and services tax: residential premises

    GSTR 2012/6 Goods and services tax: commercial residential premises

    GSTR 2012/7 Goods and services tax: long-term accommodation in commercial residential premises

    GSTR 2001/3 GST and how it applies to supplies of fringe benefits

    Relevant sections

    Section 40-35 "Residential Rent" of the GST Act

    Division 87 "Long-term accommodation in commercial residential premises" of the GST Act

      Last modified: 12 Jun 2013QC 16477