Accommodation

• The sale of existing residential premises is input taxed, but the sale of new residential premises is taxable.
   
• The sale of commercial residential premises, such as a hotel or caravan park, is taxable.
   
• Accommodation provided by charities at less than 75% of market value or cost is GST-free.
   
• The provision of private rented accommodation is input taxed.
   
• The provision of accommodation in commercial residential premises is taxable, though special rules apply to long-term stays.
   
• If you provide a bed and breakfast at your own home, expenses will need to be apportioned to reflect the business usage in order to calculate input tax credits.
   
• Leases of commercial premises such as shops and offices are taxable.
   
• Restaurant, catered or eat-in food is subject to GST. Hot takeaway food is subject to GST.
   
• Tips are not subject to GST nor are free promotions are not subject to GST.
   
• No GST is payable on refunded deposits.
   
• If items are stolen by guests, no adjustment need be made to the input tax credit claimed for the item.
   
• Input tax credits can be claimed for uniforms, tools and equipment purchased for staff, and in certain cases where staff are reimbursed for purchases.
   
• Abbreviated forms of tax invoices for smaller sales may be satisfied by cash receipts.
   
• There is no need to issue a tax invoice if the value of the supply, excluding GST, is $50 or less.
   
• GST on sales through coin-operated machines is attributed to the tax period in which the machine is emptied.
   
• A free shuttle bus from the airport provided to guests is not subject to GST, but input tax credits can be claimed for the cost of providing that service.
   
• Special rules apply to accommodation vouchers.
   
• GST should not be charged on the supply of commercial accommodation for the night of 30 June 2000.
   
• Home loans and home loan fees are input taxed as financial supplies, so no GST is payable on them.
   
• Water, sewerage and storm water drainage fees are GST-free.
   
• Local government rates are not subject to GST . Land tax is not subject to GST.
   
• Estate agents' and solicitors' fees and advertising costs on property transfers are subject to GST.
   
• New house construction costs are subject to GST. House alterations are subject to GST.
   
• If an amount under a building contract is retained pending satisfactory completion, the GST is deferred until it is actually paid over.
   
• A body corporate of a block of home units must register if its turnover is $50,000 or more, in accordance with the normal rules.
   
• Student accommodation is GST-free if the student is undertaking a GST free primary, secondary or special education course.
   
• GST will be charged by registered contractors, but not employees.