Goods and Services Tax Ruling
GSTR 2000/20W - Withdrawal
Goods and Services Tax: commercial residential premises
Notice of Withdrawal
Goods and Services Tax Ruling GSTR 2000/20 is withdrawn with effect from today.
1. The Ruling sets out the Commissioner's view on the application of the A New Tax System (Goods and Service Tax) Act 1999 to supplies of residential premises, commercial residential premises and long-term accommodation in commercial residential premises.
2. The matters addressed in the Ruling are now dealt with in:
- Goods and Services Tax Ruling GSTR 2012/5 Goods and services tax: residential premises ;
- Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises ; and
- Goods and Services Tax Ruling GSTR 2012/7 Goods and services tax: long-term accommodation in commercial residential premises ;
which issue today. The Ruling has been withdrawn and replaced due to developments in Australian case law on GST since GSTR 2000/20 was issued and to provide greater clarity on the application of the Commissioner's views.
3. It is replaced by GSTR 2012/5, GSTR 2012/6 and GSTR 2012/7.
4. GSTR 2012/6 contains a transitional provision that will allow taxpayers to continue to rely on the view expressed in paragraph 132 in GSTR 2000/20 concerning 'home parks' until the Commissioner publishes a final view on this issue.
Commissioner of Taxation
19 December 2012