Miscellaneous Taxation Ruling
The New Tax System: the requirement to get an ABN for PAYG purposes if you let out a residence
Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This document has changed over time. View its history.
FOI status:may be releasedFOI number: I 1022705
|This document does not rule on the application of a 'tax law' (as defined) and is, therefore, not a 'public ruling' for the purposes of Part IVAAA of the
Taxation Administration Act 1953.
The document is, however, administratively binding on the Commissioner of Taxation. Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a 'public ruling' and how it is binding on the Commissioner.
[Note: This is a consolidated version of this document. Refer to the Tax Office Legal Database (http://law.ato.gov.au) to check its currency and to view the details of all changes.]
What this Ruling is about
Ruling and explanation
3. If you let out residential premises where the whole of the premises is to be used predominantly for residential accommodation purposes you are entitled to get an ABN, but you do not need one for PAYG withholding purposes. This is because the supply will be input taxed[F3] and excluded from the requirement to withhold amounts from payments in relation to a supply[F4].
4. If you let out commercial premises and the supply is a taxable supply[F5] for the Goods and Services Tax (GST), you will need to quote your ABN[F6], or your agent will need to quote the agent's ABN[F7], to your tenant to avoid the possibility of having an amount withheld from the rent or lease payments under the PAYG withholding laws[F8].
5. For a more detailed explanation of your obligations in relation to ABN, PAYG and GST see Taxation Determination GSTD 2000/9, which is about your requirement to get an ABN and register for GST if you let out a residence.
Date of effect
Detailed contents list
|What this Ruling is about||1|
|Ruling and explanation||2|
|Date of effect||6|
|Detailed contents list||7|
Commissioner of Taxation
30 August 2000
Paragraph 38(1)(c) ANTS(ABN)A 1999
Subsection 8(1) ANTS(ABN)A 1999
Section 40-35 ANTS(GST)A 1999
Paragraph 12-190(4)(d) Schedule 1 TAA 1953
Section 9-5 ANTS(GST)A 1999
Subsection 12-190(2) Schedule 1 TAA 1953
Subsection 12-190(2A) Schedule 1 TAA 1953
Subsection 12-190(1) Schedule 1 TAA 1953
Not previously issued in draft form
Australian Business Number
Pay As You Go Withholding
ANTS(ABN)A 99 8(1)
ANTS(ABN)A 99 38(1)(c)
ANTS(GST)A 99 9-5
ANTS(GST)A 99 40-35
TAA 1953 Sch 1 12-190(1)
TAA 1953 Sch 1 12-190(2)
TAA 1953 Sch 1 12-190(2A)
TAA 1953 Sch 1 12-190(4)(d)