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Edited version of private ruling
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Ruling
Case Summary:
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Question 1
Is the worksite accommodation provided to your employees and contractors 'residential premises' within the meaning as defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Advice
Yes. The worksite accommodation is 'residential premises' within the meaning as defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
However, we accept that accommodation within the specified site, supplied to your employees and contractors, falls within the scope of paragraph 39 of Goods and Services Tax Ruling GSTR 2000/20: commercial residential premises (GSTR 2000/20) and as such you may treat this accommodation as being subject to the basic GST rules.
Question 2
Is the worksite accommodation 'commercial residential premises' within the meaning as defined in section 195-1 of the GST Act?
Advice
No. The worksite accommodation is not 'commercial residential premises' within the meaning as defined in section 195-1 of the GST Act.
Question 3
Are you entitled to claim full input tax credits in respect of the costs of acquisition, operation and maintenance of the worksite accommodation?
Advice
Yes. You will be entitled to input tax credits for creditable acquisitions that you make in acquiring, operating and maintaining the worksite accommodation, providing the requirements of subsection 11-5 of the GST Act are met.