(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.