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GSTD 2012/11 - Goods and services tax: have new residential premises been used for residential accommodation before 2 December 1998 for the purposes of paragraph 40-65(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999 where the premises were only operated as commercial residential premises before that date?

[2012] ATOGSTD GSTD2012/11

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Tax Laws Amendment (2006 Measures No. 3) Bill 2006 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth)	s5, s9

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
South Steyne Hotel Pty Ltd v FCT	[2009] FCAFC 155; (2009) 180 FCR 409; (2009) 74 ATR 41; [2009] ATC 20-145	Federal Court of Australia	Australia - Commonwealth	20 Nov 2009	AustLII		25
South Steyne Hotel Pty Ltd v FCT	[2009] FCA 13; (2009) 71 ATR 228; [2009] ATC 20-090	Federal Court of Australia	Australia - Commonwealth	16 Jan 2009	AustLII		19
429-430 Atc 10347-10348	429-430 ATC 10347-10348		Australia	circa 2009	IntelliConnect		3

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