Goods and Services Tax Industry Issues
Property and Construction Industry Partnership

WITHDRAWN - Separately titled garage - supplied with a residential unit

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The Goods and Services Tax Industry Issue titled Separately titled garage - supplied with a residential unit is withdrawn with effect from today.

1. The issue concerns whether the supply of a separately titled unit garage (when supplied with a residential unit) is an input taxed supply of residential premises under section 40-65 of A New Tax System (Goods and Services Tax) Act 1999.

2. The issue is being withdrawn because the Commissioner's views on this issue are now set out in Goods and Services Tax Ruling GSTR 2012/5 Goods and services tax: residential premises.

Commissioner of Taxation
19 December 2012

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