A New Tax System (Goods and Services Tax) Act 1999
Note:Division 87 - Long-term accommodation in commercial residential premises 87-25 Suppliers may choose not to apply this Division (1)
This Division does not apply to a supply of * commercial accommodation if the supplier chooses not to apply this Division to any supplies of commercial accommodation that the supplier makes. (2)
The choice applies to all supplies of * commercial accommodation that the supplier makes after the choice is made and before the choice is revoked. (3)
However, the supplier:
(a) cannot revoke the choice within 12 months after the day on which the supplier made the choice; and
(b) cannot make a further choice within 12 months after the day on which the supplier revoked a previous choice.
If you choose not to apply this Division, your supplies (other than GST-free supplies) of long-term accommodation in commercial residential premises are input taxed under section 40-35 .
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