GST and rent on a residence – supporting information

Here's a list of the documents and information we usually need to process a private ruling request or objection about the GST consequences when you rent out residential premises. If you provide supporting information this will reduce the time it takes us to process your request.

If you wish to apply for a private ruling about the GST consequences of renting out residential premises, you'll need to:

• complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
• provide the supporting information listed below.

If you want to lodge an objection about whether the receipt of rent on a residence is input-taxed, you need to:

• complete and submit the relevant objection form (for taxpayers or tax professionals)
• provide the supporting information listed below.

Note: Check first whether your question is answered on our website.

See also

• GST and residential property

Supporting information

Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

The information we need for a private ruling or objection about the GST consequences when you rent out residential premises are:

• whether the supply is of
• land or buildings occupied as a residence
• intended to be occupied as a residence and capable of being occupied as a residence
• whether the supply is of a floating home or boat that is
  • occupied as a residence
  • is intended to be occupied as a residence and is capable of being occupied as a residence
• whether the premises have facilities for day-to-day living – including cooking, laundry, bathroom and sleeping facilities
• details of the premises including the address and, where practical, any plans
• details of the owners of the premises and any rental or lease agreements (provide copies of the lease or sub- lease documentation)
• whether you own more than one premises
• whether the premises have central management, multiple occupancy or offer services in addition to accommodation (this would include a hotel, motel, inn, hostel, boarding house or anything similar).

Next steps

• Private ruling application form  
• Objection form – for taxpayers
• Objection form – for tax professionals