Goods and services tax: Long-term accommodation at marinas

The Bulletin explains the GST treatment of supplies of marina berths as long-term accommodation.

The Bulletin is being withdrawn as the views expressed in it have been set out in: • Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises; and • Goods and Services Tax Ruling GSTR 2012/7 Goods and services tax: long-term accommodation in commercial residential premises.