ARTICLE · 06 APRIL 2013

New GST ruling on Residential Premises - GSTR 2012/5

Coleman Greig Lawyers

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The ATO seems to have changed its view on how to determine if premises are residential or otherwise, for GST purposes.

AustraliaTax

John Cotter (Previously With Coleman Greig Lawyers)

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On 19 December 2012, the Australian Tax Office issued a new GST ruling – GSTR 2012/5 – by which it seems to have changed its view on how you determine whether premises are residential or otherwise, for the purposes of GST.

GSTR 2012/5 makes it clear that premises, comprising land or a building, are also residential premises if the premises are intended to be occupied, and are capable of being occupied, as a residence or for residential accommodation, regardless of the term of the intended occupation.

The ruling goes on to state that there is a single test that looks to the physical characteristics of the property to determine the premises' suitability and capability for residential accommodation.

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