- The document is a summary of a private ruling on GST treatment for accommodation supply.
- The Applicant is registered for GST and plans to build a new residential accommodation building.
- The building will have over 100 fully furnished, self-contained rooms with shared facilities.
- Residents will pay a single fee covering rent and utilities, with staff available for various services.
- Most residents are expected to stay for short to medium terms, with some staying longer.
- The residence agreement is similar to a boarding house tenancy under the Residential Tenancies Act 1986.
- Main issues include whether the building is a commercial dwelling and if the Applicant can claim input tax deductions.
- The Tax Counsel Office decided the building is a commercial dwelling, so the supply is not exempt.
Source: taxtechnical.ird.govt.nz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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