The ATO said it has become aware of some public misinformation regarding Draft GST Ruling GSTR 2013/D2 (Supplies made by an operator of a “moveable home estate”). It said the Ruling is only in draft form and no final decision has yet been made as to the GST treatment of moveable home estates. Specifically, Commissioner Chris Jordan stated that the Draft Ruling does not apply to caravan parks and will not come into play retrospectively. He said the preliminary ATO view in the Draft Ruling is that a moveable home estate does not fall within the definition of commercial residential premises as it is not sufficiently similar to a caravan park. The ATO encourages interest parties to provide feedback before 20 December 2013 on (07) 3213 8417 or via email at steven.iselin@ato.gov.au
[LTN 228, 25/11/13]