Goods and Services Tax Industry Issues
Property and Construction Industry Partnership

WITHDRAWN - Supply by way of lease - input taxed supply or taxable supply

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The Goods and Services Tax Industry Issue titled Supply by way of lease - input taxed supply or taxable supply is withdrawn with effect from today.

1. The issue concerns whether the supply of new residential premises by way of lease for use as a display home is an input taxed supply or a taxable supply.

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 The issue is being withdrawn because the Commissioner's views on this issue are now set out in Goods and Services Tax Ruling GSTR 2012/5 Goods and services tax: residential premises.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

References