Goods and Services Tax Advice

GSTA TPP 069W

Goods and services tax: would the addition of four rooms onto the end of a six room house constitute 'substantial renovations' so as to make the premises 'new residential premises'?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 069 is withdrawn with effect from today.

1. Goods and Services Tax Advice GSTA TPP 069 explained whether the addition of four rooms onto the end of a six room house would constitute 'substantial renovations' so as to make the premises 'new residential premises' under paragraph 40-75(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

2. GSTA TPP 069 is withdrawn as the Commissioner's view regarding the meaning of 'substantial renovations' for the purposes of determining whether premises are 'new residential premises' under section 40-75 of the GST Act is outlined in paragraphs 53 to 83 of the Goods and Services Tax Ruling GSTR 2003/3 Goods and services tax: when is a sale of real property a sale of new residential premises?

3. GSTR 2003/3 also includes examples which provide guidance on distinguishing between substantial and non substantial renovations.

4. GSTA TPP 069 is therefore a duplication of an existing ATO view and is no longer required.

Commissioner of Taxation
25 June 2014

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Not previously issued as a draft

References

ATO references:
NO 1-5IPSXM2