A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  


The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 87 - Long-term accommodation in commercial residential premises  

87-20   Meaning of long-term accommodation etc.  

Long-term accommodation is provided to an individual if * commercial accommodation is provided, for a continuous period of 28 days or more, in the same premises:

(a) to that individual alone; or

(b) to that individual, together with one or more other individuals who:

(i) are also provided with that commercial accommodation; and

(ii) are not provided with it at their own expense (whether incurred directly or indirectly).

For the purpose of working out the number of days in the period for which an individual is provided with * commercial accommodation :

(a) count the day on which he or she is first provided with the commercial accommodation; and

(b) disregard the day on which he or she ceases to be provided with commercial accommodation.

* Commercial residential premises are predominantly for long-term accommodation if at least 70% of the individuals who are provided with * commercial accommodation in the premises are provided with commercial accommodation as * long-term accommodation .


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