How to lodge
To apply for a private ruling about the GST consequences of renting out residential premises:
- complete and submit a private ruling application form
- provide the supporting information listed below.
To lodge an objection about whether the receipt of rent on a residence is input-taxed:
- complete and submit the relevant form
- provide the supporting information listed below.
Check first whether your question is answered in GST and residential property.
Supporting information
Providing this information up front will reduce delays.
If you've previously given us any of the information listed below, you don't need to resend it.
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
- 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).