The ATO on Fri 20.12.2013, withdrew Draft GST Ruling GSTR 2013/D2 (Supplies made by an operator of a “moveable home estate”) following consideration of comments received over the course of the consultation period, which contended that moveable home estates are sufficiently similar to caravan parks for the purposes of para (f) of the definition of commercial residential premises in s 195-1 of the GST Act. It said these comments support the alternative view set out at para 72 of the Draft Ruling. The ATO said similarities to caravan parks include, amongst other things, the leasing of a site separately from a building and shared facilities.
The ATO added that GST Ruling GSTR 2012/6 (Commercial residential premises) has been updated to reflect the view that a home park is commercial residential premises in an addendum.
[LTN 247, 20/12/13]