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Goods and Services Tax Ruling GSTR 2000/20 is withdrawn with effect from today.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 The Ruling has been withdrawn and replaced due to developments in Australian case law on GST since GSTR 2000/20 was issued and to provide greater clarity on the application of the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