Goods and Services Tax Ruling

GSTR 2000/20W - Withdrawal

Goods and Services Tax: commercial residential premises

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Goods and Services Tax Ruling GSTR 2000/20 is withdrawn with effect from today.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 The Ruling has been withdrawn and replaced due to developments in Australian case law on GST since GSTR 2000/20 was issued and to provide greater clarity on the application of the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.

Transitional provisions

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

References

ATO references:
NO 1-4EU3UC4

ISSN 1443-5160
GSTR 2000/20 history
  Date: Version: Change:
  30 November 2009 Original ruling + note Case note
  4 December 2009 Original ruling + note Case note
  11 March 2010 Original ruling + note Case note
  12 May 2010 Original ruling + note Case note
  18 February 2011 Original ruling + note Case note
  23 February 2012 Original ruling + note Case note
  28 September 2012 Original ruling + note Case note