Goods and Services Tax Determination
Goods and services tax: is a supply of rights to accommodation a supply of real property for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?
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. GSTD 2004/3 is about whether supplies of rights to accommodation that are connected with Australia, under the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), may be taxable supplies and subject to goods and services tax (GST). It explains when a supply of a right to accommodation is connected with Australia under subsection 9-25(4) of the GST Act.
2. Goods and Services Tax Ruling GSTR 2018/1 Goods and services tax: supplies of real property connected with the indirect tax zone (Australia) explains when a supply of real property is connected with Australia under subsection 9-25(4) and therefore replaces GSTD 2004/3.
Commissioner of Taxation
22 August 2018
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).