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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 87.25

Suppliers may choose not to apply this Division

             (1)  This Division does not apply to a supply of * commercial accommodation if the supplier chooses not to apply this Division to any supplies of commercial accommodation that the supplier makes.

             (2)  The choice applies to all supplies of * commercial accommodation that the supplier makes after the choice is made and before the choice is revoked.

             (3)  However, the supplier:

                     (a)  cannot revoke the choice within 12 months after the day on which the supplier made the choice; and

                     (b)  cannot make a further choice within 12 months after the day on which the supplier revoked a previous choice.

Note:          If you choose not to apply this Division, your supplies (other than GST-free supplies) of long-term accommodation in commercial residential premises are input taxed under section 40-35.



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