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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
429-430 Atc 10347-10348	429-430 ATC 10347-10348		Australia		IntelliConnect		3
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

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