Goods and Services Tax Advice


Goods and services tax: Is a landlord who is renting furnished premises to tenants required to apportion the rent between the occupancy of the real property and the right to use the furnished items?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 012 is withdrawn with effect from today.

1. GSTA TPP 012 explains that the answer depends on whether the rental of the furnished premises consists of separate supplies of the residential premises and the furnished items, or is a single composite supply or a single mixed supply. Apportionment of the rent is only necessary where the rental of the furnished premises consists of separate supplies of residential premises and other things, or is a mixed supply.

2. GSTA TPP012 is withdrawn as it is no longer necessary.

3. The Commissioner's views on concepts relating to supply are expressed in various public rulings. Specifically, paragraphs 63 to 66 of GSTR 2006/9 Goods and Services Tax Ruling: supplies address whether a supply is mixed, composite or neither.

4. Paragraph 109 of GSTR 2003/7 Goods and Services Tax Ruling: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?, and GSTR 2001/8 Goods and Services Tax Ruling: Apportioning the consideration for a supply that includes taxable and non-taxable parts also provide further guidance on this issue.

Commissioner of Taxation
26 February 2014


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ATO references:
NO 1-560CPS6

ISSN: 1833-0053
GSTA TPP 012W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 26 February 2014 Withdrawn