Advice under development: Draft update to Goods and Services Tax Ruling GSTR 2012/6DC Goods and services tax: commercial residential premises
Issue: Build-to-rent
Category: GST
Type of advice: Addendum to Goods and Services Tax Ruling
Status: Under development
Expected completion: To be advised
Purpose: Modern build-to-rent developments have evolved and include different occupancy arrangements and physical characteristics to traditional rental accommodation. The draft update to GSTR 2012/6DC published on 5 November 2025. It provides further clarity on how the existing law applies to modern build-to-rent developments and assists taxpayers to determine whether their premises are residential premises or commercial residential premises. | The Commissioner's view remains unchanged and is not being reviewed. The intent of the draft update, when finalised as an addendum, is to clarify and expand on the existing principles. | We are also developing web guidance to provide guidance on the main GST issues that developers and operators of build-to-rent residential developments need to consider, including entitlement to GST credits, treatment of supplies and adjustments. | The addendum and web guidance will provide greater certainty for taxpayers on how to practically apply the existing law and ATO view in their build-to-rent developments.
Comments: GSTR 2012/6DC published on 5 November 2025. Comments period closed on 19 December 2025.
Referenced documents: GSTR 2012/6DC