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 ruling is being reviewed as a result of a recent court/tribunal decision. Refer to Decision Impact Statements: ECC Southbank Pty Ltd as trustee for Nest Southbank Unit Trust & Anor v Commissioner of Taxation (NSD 1569 of 2010 ) and Meridien Marinas Horizon Shores Pty Ltd v Commissioner of Taxation (QUD 68/2009 ).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 The Ruling has been withdrawn and replaced due to developments in Australian case law on GST since GSTR 2000/20 was issued and to provide greater clarity on the application of the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