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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。 |
