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Goods and Services Tax Determination

GSTD 2004/3W


Goods and services tax: is a supply of rights to accommodation a supply of real property for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?

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


Notice of Withdrawal

Goods and Services Tax Determination GSTD 2004/3 is withdrawn with effect from today.

1. GSTD 2004/3 is about whether supplies of rights to accommodation that are connected with Australia, under the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), may be taxable supplies and subject to goods and services tax (GST). It explains when a supply of a right to accommodation is connected with Australia under subsection 9-25(4) of the GST Act.

2. Goods and Services Tax Ruling GSTR 2018/1 Goods and services tax: supplies of real property connected with the indirect tax zone (Australia) explains when a supply of real property is connected with Australia under subsection 9-25(4) and therefore replaces GSTD 2004/3.

Commissioner of Taxation

22 August 2018

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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).

References

ATO references:
NO  1-AGGKRHV

ISSN: 2205-6157

GSTD 2004/3W history   Top  
   Date   Version   Change 
   31 March 2004   Original ruling   
   15 August 2007   Consolidated ruling   Addendum 
   10 October 2007   Consolidated ruling   Addendum 
   31 October 2012   Consolidated ruling   Addendum 
 You are here ®  22 August 2018   Withdrawn   


 


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