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Draft Goods and Services Tax Ruling

GSTR 2011/D2W - Withdrawal

Goods and services tax: residential premises and commercial residential premises

  • Please note that the PDF version is the authorised version of this withdrawal notice.

Notice of Withdrawal

Goods and Services Tax Ruling GSTR 2011/D2 is withdrawn with effect from today. It is replaced by GSTR 2012/D1.

1. The draft Ruling considers how Subdivision 40-B, Subdivision 40-C, and Division 87 of the A New Tax System (Goods and Services Tax) Act 1999 apply to supplies of residential premises, commercial residential premises, and accommodation in commercial residential premises.

2. This draft Ruling is withdrawn and replaced by GSTR 2012/D1. The preliminary views expressed in the draft Ruling have been reviewed following consultation on the draft Ruling. The revised preliminary views are set out in GSTR 2012/D1.

3. This draft Ruling is replaced by GSTR 2012/D1. In addition, Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial residential premises remains current. It is intended that GSTR 2000/20 will be withdrawn when GSTR 2012/D1 is finalised.

Commissioner of Taxation
22 February 2012

References

ATO references:
NO 1-335M901

ISSN: 1443-5160

Related Rulings/Determinations:

GSTR 2012/D1
GSTR 2000/20


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