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Draft Goods and Services Tax Ruling

GSTR 2013/D2W

Goods and services tax: supplies made by an operator of a 'moveable home estate'

Attention This document has changed over time. View its history.

Notice of Withdrawal

Goods and Services Tax Ruling GSTR 2013/D2 is withdrawn with effect from today.

1. The draft Ruling considered whether a moveable home estate (previously referred to as 'home parks' in Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial residential premises ) is commercial residential premises and how section 9-5 and section 40-35 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) apply to the following transactions:

 the supply by way of lease or licence of a moveable home site to a resident,
 the supply by way of sale of a moveable home before it is placed on land and installed ready for occupation,
 the supply by way of lease or licence of both a moveable home site and a moveable home to a resident, and
 separate supplies of a moveable home site by way of lease or licence and a moveable home by way of sale to a resident.

2. The draft Ruling is being withdrawn following consideration of comments received over the course of the consultation period, which contend that moveable home estates are sufficiently similar to caravan parks for the purposes of paragraph (f) of the definition of commercial residential premises in section 195-1 of the GST Act. These comments support the alternative view set out at paragraph 72 of the draft ruling. Similarities to caravan parks include, amongst other things, the leasing of a site separately from a building and shared facilities.

3. The alternative view is considered reasonably open and accords with the longstanding GST treatment of moveable home estates. Accordingly, the Commissioner does not propose to disturb the existing GST treatment of moveable home estates.

4. Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises has been updated to reflect the view that a home park is commercial residential premises in an addendum which issues today.

Commissioner of Taxation

20 December 2013


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft


ATO references:
NO  1-5475OXV

ISSN: 1443-5160

Related Rulings/Determinations:
TR 2006/10
GSTR 2000/20
GSTR 2012/5
GSTR 2012/6
GSTR 2012/7

Subject references:
Goods and services tax
GST caravan parks
GST commercial residential premises
GST lease and real property
GST residential premises
GST sale of real property
GST sale of residential premises

Legislative references:
ANTS(GST)A 1999 9-5
ANTS(GST)A 1999 9-30(4)
ANTS(GST)A 1999 40-35
ANTS(GST)A 1999 40-35(1)(b)
ANTS(GST)A 1999 40-65
ANTS(GST)A 1999 Div 87
ANTS(GST)A 1999 87-5
ANTS(GST)A 1999 87-10
ANTS(GST)A 1999 87-15
ANTS(GST)A 1999 87-25
ANTS(GST)A 1999 195-1
Caravan Parks Act 2012 (NT)
Manufactured Homes (Residential Parks) Act 2003 (QLD)
Residential Parks Act 1998 (NSW)
Residential Parks Act 2007 (SA)
Residential Parks (Long Stay Tenants) Act 2006 (WA)
Residential Tenancies Act 1997 (VIC)

Case references:
Bonnington & Co Pty Ltd v. Lynch
(1952) 86 CLR 259
[1952] HCA 46

PricewaterhouseCoopers Legal v. Perpetual Trustees Victoria Ltd & Others
(2007) 14 BPR 26,835
[2007] NSWCA 271

South Steyne Hotel Pty Ltd and Others v. Federal Commissioner of Taxation
(2009) 180 FCR 409
[2009] FCAFC 155
74 ATR 41
2009 ATC 20-145

Sun River Parks Pty Ltd v. Campaspe SC (Land Valuation)
[2011] VCAT 2390.

Sydney Markets Ltd v. Wilson
(2011) 16 BPR 30,583
[2011] NSWCA 201

Tingari Village North Pty Ltd v. Federal Commissioner of Taxation
[2010] AATA 233
(2010) 78 ATR 693
2010 ATC 10-131

Turner v. York Motors Pty Ltd
(1951) 85 CLR 55
[1951] HCA 52

Vidler v. Federal Commissioner of Taxation
(2010) 183 FCR 440
[2010] FCAFC 59
75 ATR 825
2010 ATC 20-186

Other references
The Australian Oxford Dictionary, [online], viewed 16 August 2013, www.oxfordreference.com
The Macquarie Dictionary, [online], viewed 16 August 2013, www.macquariedictionary.com.au

GSTR13/D2 history   Top  
   Date   Version   Change 
   30 October 2013   Original ruling   
   19 November 2013   Consolidated ruling   Addendum 
 You are here ®  20 December 2013   Withdrawn   


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