Goods and Services Tax Ruling

GSTR 2000/20W - Withdrawal

Goods and Services Tax: commercial residential premises

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This ruling is being reviewed as a result of a recent court/tribunal decision. Refer to Decision Impact Statements: ECC Southbank Pty Ltd as trustee for Nest Southbank Unit Trust & Anor v Commissioner of Taxation (NSD 1569 of 2010) and Meridien Marinas Horizon Shores Pty Ltd v Commissioner of Taxation (QUD 68/2009).
  This Ruling has been replaced by GSTR 2012/5, GSTR 2012/6 and GSTR 2012/7
  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Goods and Services Tax Ruling GSTR 2000/20 is withdrawn with effect from today.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 The Ruling has been withdrawn and replaced due to developments in Australian case law on GST since GSTR 2000/20 was issued and to provide greater clarity on the application of the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