GSTB 2003/2WGoods and services tax: Long-term accommodation at marinas
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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Goods and Services Tax Bulletin GSTB 2003/2 is withdrawn with effect from today.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 The Bulletin is being withdrawn as the views expressed in it have been set out in: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The Bulletin has been withdrawn and replaced due to developments in Australian case law on GST since GSTB 2003/2 was issued and to provide greater clarity on the application of the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.