GSTR 2000/20A - Addendum
Goods and services tax: commercial residential premises
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FOI status:May be released
At paragraph 4 - second dot point
- the application of GST to marinas or marina berths occupied by ships used as residences; or
'2a Since this Ruling issued the law in relation to marinas has been amended (by Act No 156 of 2000). See subsection 40-35(1A) and section 195-1 definition of 'commercial residential premises' paragraph (da).'
At paragraph 19 - second sentence
'Further, the requirement in paragraph 40-35(2)(a) and subsection 40-65(1) that input taxing only applies to the extent that the premises are 'to be used predominantly for residential accommodation' indicates that premises that are residential premises are capable of use for purposes other than residential accommodation. It is their physical characteristics that mark them out as a residence. In turn, these characteristics determine when the use or proposed use is for residential accommodation.'
At paragraph 36 - second sentence
'For premises to be residential, it must be legal for them to be used for accommodation. As the concepts of 'residential' are given a broad treatment under GST, it is only necessary that the land on which premises stand is zoned by the Council or Shire in a way that contemplates human habitation or accommodation, even if only for short term occupancy. A certain zoning, or a change of zoning cannot, by itself, alter the character of premises.'
At paragraph 57 - end of paragraph
'22a Where the manager bears the risk on an ongoing basis (that is, the owner's income is assured, even where their unit has not been let out by the manager), then the relationship is unlikely to simply be one of agency.'
At paragraph 133
At paragraph 160
Commissioner of Taxation
19 December 2001