Taxation Ruling

TR 2001/2A4 - Addendum

Fringe benefits tax: the operation of the new fringe benefits tax gross-up formula to apply from 1 April 2000

FOI status:

may be released


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2001/2 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial and residential premises.

Taxation Ruling TR 2001/2 is amended as follows:

1. Paragraph 55

At the end of the paragraph; insert footnote 21A:

21A. Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises sets out the Commissioners views concerning when premises are commercial residential premises. GSTR 2012/6 contains transitional arrangements concerning certain supplies of employee accommodation at paragraphs 124 to 126. It also contains transitional arrangements at paragraphs 129 and 130 concerning certain supplies of accommodation to managers and caretakers of commercial residential premises. Where a taxpayer can treat a supply of a fringe benefit as an input taxed supply under either paragraph 125 or 130 of GSTR 2012/6, the supply can be classified as a type 2 benefit. A benefit remains a type 2 benefit where the fringe benefit supplied by a taxpayer is an input taxed supply even though the taxpayer can treat related acquisitions as having been acquired for a creditable purpose under paragraph 126 of GSTR 2012/6.

2. Paragraph 84

Omit the third sentence; substitute 'However, GST input tax credits may be available for acquisitions relating to the provision of accommodation to employees in commercial residential premises. Determining whether premises are commercial residential premises raises questions of fact involving matters of impression and degree.[22A]'.

3. Related rulings

Omit 'GSTR 2001/2; GSTR 2000/20'; substitute 'GSTR 2001/3; GSTR 2012/6; GSTR 2012/7'.

This Addendum applies on and from 19 December 2012.

Commissioner of Taxation
11 June 2014


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).


For details see Goods and Services Tax Ruling GSTR 2012/6. Supplies of long term accommodation may also be input taxed. See Goods and Services Tax Ruling GSTR 2012/7 Goods and services tax: long term accommodation in commercial residential premises.


ATO references:
NO 2005/18404

ISSN 1039 - 0731

Related Rulings/Determinations:

TR 2001/2A
TR 2001/2A2