Goods and Services Tax Ruling

GSTR 2008/2W

Goods and services tax: development lease arrangements with government agencies

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document has changed over time. View its history.

Notice of Withdrawal

Goods and Services Tax Ruling GSTR 2008/2 is withdrawn with effect from today.

1. Goods and Services Tax Ruling GSTR 2008/2 contains the Commissioner's view of the GST treatment of particular transactions arising in the context of development lease arrangements involving a government agency.

2. This Ruling is being withdrawn as a result of the Full Federal Court's decision in Federal Commissioner of Taxation v. Gloxinia Investments Ltd (2010) 183 FCR 420; 2010 ATC 20-182; (2010) 75 ATR 806; [2010] FCAFC 46. The decision means that the ATO view outlined in GSTR 2008/2 with respect to development lease arrangements with government agencies is incorrect under the current law. See Decision Impact Statement for Federal Commissioner of Taxation v. Gloxinia Investments Ltd.

Commissioner of Taxation
11 May 2011

References

ATO references:
NO 2007/11072

Related Rulings/Determinations:

Subject References:
freehold
government agencies
GST consideration
GST grants of freehold land
GST long term lease
GST new residential premises
GST residential premises
strata titles
supply of land
taxable supply

Case References:
Federal Commissioner of Taxation v Gloxinia Investments Ltd
(2010) 183 FCR 420
2010 ATC 20-182
(2010) 75 ATR 806
[2010] FCAFC 46