Goods and Services Tax Ruling
GSTR 2000/20W - Withdrawal
Goods and Services Tax: commercial residential premises
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
Notice of Withdrawal
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.
- 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 The Ruling has been withdrawn and replaced due to developments in Australian case law on GST since GSTR 2000/20 was issued and to provide greater clarity on the application of the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.
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