A New Tax System (Goods and Services Tax) Act 1999
87‑25 Suppliers may choose not to apply 87‑25 Suppliers may choose not to apply this Division
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87‑25 Suppliers may choose not to apply this Division
(1) This Division does not apply to a supply of *commercial accommodation if the supplier chooses not to apply this Division to any supplies of commercial accommodation that the supplier makes. (2) The choice applies to all supplies of *commercial accommodation that the supplier makes after the choice is made and before the choice is revoked. (3) However, the supplier: (a) cannot revoke the choice within 12 months after the day on which the supplier made the choice; and (b) cannot make a further choice within 12 months after the day on which the supplier revoked a previous choice.
Note: If you choose not to apply this Division, your supplies (other than GST‑free supplies) of long‑term accommodation in commercial residential premises are input taxed under section 40‑35.