Goods and Services Tax Ruling
GSTR 2000/20W - Withdrawal
Goods and Services Tax: commercial residential premises
Please note that the PDF version is the authorised version of this withdrawal notice.This Ruling has been replaced by GSTR 2012/5, GSTR 2012/6 and GSTR 2012/7This document has changed over time. View its history.
Notice of Withdrawal
Goods and Services Tax Ruling GSTR 2000/20 is withdrawn with effect from today.
1. The Ruling sets out the Commissioner's view on the application of the A New Tax System (Goods and Service Tax) Act 1999 to supplies of residential premises, commercial residential premises and long-term accommodation in commercial residential premises.
2. The matters addressed in the Ruling are now dealt with in:
- Goods and Services Tax Ruling GSTR 2012/5 Goods and services tax: residential premises;
- 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;
which issue today. The Ruling has been withdrawn and replaced due to developments in Australian case law on GST since GSTR 2000/20 was issued and to provide greater clarity on the application of the Commissioner's views.
3. It is replaced by GSTR 2012/5, GSTR 2012/6 and GSTR 2012/7.
4. GSTR 2012/6 contains a transitional provision that will allow taxpayers to continue to rely on the view expressed in paragraph 132 in GSTR 2000/20 concerning 'home parks' until the Commissioner publishes a final view on this issue.
Commissioner of Taxation
19 December 2012
|21 June 2000||Original ruling|
|15 November 2000||Consolidated ruling||Erratum|
|19 December 2001||Consolidated ruling||Addendum|
|5 July 2006||Consolidated ruling||Addendum|
|31 October 2012||Consolidated ruling||Addendum|
|You are here||19 December 2012||Withdrawn|