Commonwealth Consolidated Acts

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

  (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.