Goods and Services Tax Industry Issues
Property and Construction Industry Partnership

WITHDRAWN - Are all boarding houses treated as 'commercial residential premises'?

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The Goods and Services Tax Industry Issue titled Are all boarding houses treated as 'commercial residential premises'? is withdrawn with effect from today.

1. The issue concerns whether all boarding houses are treated as 'commercial residential premises.

2. The issue is being withdrawn because the Commissioner's views on this issue are now set out in Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises.

Commissioner of Taxation
19 December 2012

References