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Goods and Services Tax Ruling

GSTR 2000/20W - Withdrawal


Goods and Services Tax: commercial residential premises

Attention This Ruling has been replaced by GSTR 2012/5, GSTR 2012/6 and GSTR 2012/7
Attention This document has changed over time. View its history.


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Goods and Services Tax Ruling GSTR 2000/20 is withdrawn with effect from today.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 The Ruling has been withdrawn and replaced due to developments in Australian case law on GST since GSTR 2000/20 was issued and to provide greater clarity on the application of the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.

Transitional provisions

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

References

ATO references:
NO  1-4EU3UC4

ISSN 1443-5160

GSTR 2000/20 history   Top  
   Date   Version   Change 
   21 June 2000   Original ruling   
   15 November 2000   Consolidated ruling   Erratum 
   19 December 2001   Consolidated ruling   Addendum 
    5 July 2006   Consolidated ruling   Addendum 
   30 November 2009   Consolidated ruling + note   Case note 
    4 December 2009   Consolidated ruling + note   Case note 
   11 March 2010   Consolidated ruling + note   Case note 
   12 May 2010   Consolidated ruling + note   Case note 
   18 February 2011   Consolidated ruling + note   Case note 
   23 February 2012   Consolidated ruling + note   Case note 
   28 September 2012   Consolidated ruling + note   Case note 
   31 October 2012   Consolidated ruling   Addendum 
 You are here ®  19 December 2012   Withdrawn   


 


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