GST Bulletin

GSTB 2003/2W

Goods and services tax: Long-term accommodation at marinas

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Date of Issue: 19 December 2012

Withdrawn

About this bulletin

Goods and Services Tax Bulletin GSTB 2003/2 is withdrawn with effect from today.

1. The Bulletin explains the GST treatment of supplies of marina berths as long-term accommodation.

2. The Bulletin is being withdrawn as the views expressed in it have been set out in:

• • 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.

The Bulletin has been withdrawn and replaced due to developments in Australian case law on GST since GSTB 2003/2 was issued and to provide greater clarity on the application of the Commissioner's views.

ATO references:
NO 1-4F0Q5XY