GSTR 2003/3

zaobaowang

In GSTR 2003/3
90. Subsection 40-75(2) requires that for the period of at least 5 years the premises have been used only for making input taxed supplies under paragraph 40-35(1)(a). This requirement in subsection 40-75(2) is satisfied where the only supplies of the premises were by way of lease, hire or licence (i.e. residential rental) for any continuous period of at least 5 years between when the premises would otherwise have become new residential premises and when they are sold. See Example 8 at paragraphs 124 to 127.

请问如果新房子造好，我先让我亲戚免费住2年，再选择出租6年，也就是说8年后再卖掉，是否符合上诉规定？还是说房子造好后必须先出租5年，而不能private use。谢谢。

movludi

咋不继续读呢

92. However, a continuous period would not include periods when the premises are used for a private purpose or left vacant with no attempt to lease, hire or licence. See Example 9 at paragraphs 128 to 130.

想要利用5 year rule，你就只能和亲戚算租金了。

zaobaowang

movludi 发表于 2021-2-7 18:54
咋不继续读呢

92. However, a continuous period would not include periods when the premises are used  ...

谢谢，我明白，但是我不是5年后就卖，而是前2年给亲戚住，然后再出租6年，所有至少8年后再卖。

movludi

zaobaowang 发表于 2021-2-7 18:57
谢谢，我明白，但是我不是5年后就卖，而是前2年给亲戚住，然后再出租6年，所有至少8年后再卖。 ...

这样应该就满足 GST Act 40-75(2)的要求了。可参考GSTR2003/3 paragraph 133的例子，先自住再出租只举了4年的例子。

如果实在不踏实，还可以自己申请个PR。