Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 15   GST treatment of residential premises

A New Tax System (Goods and Services Tax) Act 1999

9   Section 195-1 (definition of residential premises )

Repeal the definition, substitute:

residential premises means land or a building that:

(a) is occupied as a residence or for residential accommodation; or

(b) is intended to be occupied, and is capable of being occupied, as a residence or for residential accommodation;

(regardless of the term of the occupation or intended occupation) and includes a *floating home.