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Consultation Paper - GST Treatment of New Residential Premises


Thursday, 27 January 2011

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The Assistant Treasurer has released a discussion paper in relation to the Government's decision to amend the GST law to restore the intended policy outcome for the GST treatment of residential premises.  This follows an adverse court decision in Commissioner of Taxation v Gloxinia Investments (Trustee) [2010] FCAFC 46.

The discussion paper outlines details of the proposed amendments to restore the policy intent. The Treasury invites public comment on whether the proposed amendments achieve the intended policy outcome and whether they give rise to any unintended consequences.

Making a submission

Interested parties are invited to comment on the paper. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment. Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

Closing date for submissions: Friday, 25 February 2011

Address written submissions to:
The General Manager
Indirect Tax Division
The Treasury
Langton Crescent

Email: gstpolicyconsultations@treasury.gov.au

For enquiries, please call Michael Harms (02) 6263 3308.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Consultation Paper - GST Treatment of New Residential Premises  51.98kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Consultation Paper - GST Treatment of New Residential Premises  1,416.78kb

Related Items:

Submissions: Consultation Paper - GST Treatment of New Residential Premises - 14/04/2011

Treasury has received ten submissions in response to this consultation. There were eight public submissions, and two confidential submissions. The public submissions are listed below and are accessible by selecting the author.

The opinions expressed in the submissions are those of the authors and do not necessarily reflect the views of the Government or the Treasury.

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