Goods and Services Tax Advice

GSTA TPP 016W

Goods and services tax: is the supply of each stratum unit in a building capable of being sold as a GST-free supply of a going concern?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 016 is withdrawn with effect from today.

1. Goods and Services Tax Advice GSTA TPP 016 addressed whether each stratum unit in a building was capable of being sold as a GST-free supply of a going concern.

2. This GSTA TPP is no longer necessary as the Commissioner's view in respect of when a supply is a going concern is contained in GSTR 2002/5 Goods and Services Tax: when is a 'supply of a going concern' GST-free?

3. Specifically, paragraphs 108, 131, 152 to 158 of GSTR 2002/5 deal with the Commissioner's view in respect of to the issues raised in GSTA TPP 016.

Commissioner of Taxation
18 June 2014

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Not previously issued as a draft

References

ATO references:
NO 1-55WDWAK

Related Rulings/Determinations:

TR 2006/10

Subject References:
supply of a going concern
enterprise
GST-free

Legislative References:
ANTS(GST)A 99 38-325
ANTS(GST)A 99 38-325(2)
ANTS(GST)A 99 Div 135
TAA 1953 Sch 1 Div 358