GST Bulletin

GSTB 2003/2W

Goods and services tax: Long-term accommodation at marinas
  • This document has changed over time. View its history.

Date of Issue: 19 December 2012


About this bulletin

Goods and Services Tax Bulletin GSTB 2003/2 is withdrawn with effect from today.

1. The Bulletin explains the GST treatment of supplies of marina berths as long-term accommodation.

2. The Bulletin is being withdrawn as the views expressed in it have been set out in:

  • Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises; and
  • Goods and Services Tax Ruling GSTR 2012/7 Goods and services tax: long-term accommodation in commercial residential premises.

The Bulletin has been withdrawn and replaced due to developments in Australian case law on GST since GSTB 2003/2 was issued and to provide greater clarity on the application of the Commissioner's views.

ATO references:
NO 1-4F0Q5XY

GSTB 2003/2W history
  Date: Version: Change:
  18 June 2003 Original bulletin  
  31 October 2012 Consolidated bulletin Addendum
You are here 19 December 2012 Withdrawn