Private ruling: GST - supply of short-term accommodation
Date of advice: 7 April 2026
Published: 29 June 2026
Ruling period: <Date> to <date>
Date scheme commenced: <Date>

Ruling: Q1: Will you be making taxable supplies under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) when you supply short-term accommodation in Suite A and Suites B at <property address> (the Property)? | A1: Yes.

Relevant facts and circumstances: This private ruling is based on the facts and circumstances set out below. If your facts and circumstances are different from those set out below, this private ruling has no effect and you cannot rely on it. Find out more about when you can rely on your private ruling at ato.gov.au/relyonprivateruling. You are an Australian private company incorporated on <date>. On <date>, you re-registered for GST effective from <date>. You currently report your GST obligations on <reporting basis>. You were previously registered for GST from <date> to <date>. You are redeveloping an historic building located at <property address> along with the parcel of land on which it is situated (the Property). Redevelopment of the Property The Property was previously used for residential accommodation. The building consisted of <number> bedrooms, <number> bathroom, a kitchen on the first floor, and several living areas. The building at the Property is being redeveloped into a number of accommodation suites (building suites, Suite A). You are also constructing <number> new self-contained accommodation units (new suites, Suites B) onsite. Both Suite A and Suites B will be made available for short-stay holiday rental accommodation and will collectively be known as <name of development>. The Property is expected to be available for bookings from <date>. You provided the Site Plans. Suite A Suite A will offer short-stay accommodation comprising <number> separate, fully furnished <number>-bedroom suites within the building Guests will be able to book any number of the suites in the building on a per night basis. Physical characteristics of Suite A The <number>-floor suite has <number> levels and consists of a combined bedroom and sitting room area on the ground floor with an ensuite bathroom in the basement below. These levels are connected by a set of stairs. The <number>-floor of the building consists of a combined bedroom and sitting room area with an adjoining ensuite bathroom. The <number>-floor of the building consists of a combined bedroom and sitting room area with an adjoining ensuite bathroom. The <number> floor of the building consists of a TV/living room plus a powder room off the lobby entrance to this level. The <number> floor is furnished with seating and a drop-down television screen. The <number> floor can be accessed and used by all guests of the building suites. The <number> floor of the building comprises a communal kitchen, dining and lounge area. The space includes a high-quality commercial kitchen for guest use, suitable for curated chef experiences and catering, along with designated dining settings and a communal lounge area furnished with high-end lounge furniture. The shared-access floors (<number> and <number> floors) will be available for use by all guests of the building and will be designed to take advantage of its 360-degree views. The <number> floor of the building is a cupola under the roof. It will not be accessible to guests. A spiral staircase runs from the ground floor to the upper levels, accessed on each floor by a lobby. A dumb waiter will run between the ground floor to the upper levels. No kitchen or laundry facilities will be provided in any of the building suites, and no communal laundry facilities will be provided in the building. All guests of the building suites will also have shared access to the landscaped grounds of the Property (shared with the guests of Suites B). Some of the available parking spaces at the Property will be allocated to Suite A. Electrical vehicle (EV) charging facilities will also be provided. The building suites will not be separately titled to the new units - Suites B. Operational characteristics of Suite A While guests may book individual suites in the building on a per-night basis, the preferred arrangement is for guests to reserve the entire building - that is, all <number> suites, along with exclusive access to the floors with the TV/living room and the shared kitchen, and the dining and lounge areas. Suite A will also be used to host special events when it is not booked for accommodation. For example, the <number> floors will be used to host dinners, wine experiences and other events. Reading material outlining the available services and tours will be provided to guests. This will include a range of chef options, guided personal tours and other high-end offerings that can be arranged privately or via the management service. Meals will not be offered as part of the accommodation in Suite A. However, guests of the building suites can utilise the communal kitchen themselves or hire external chefs. The maximum occupancy for each building suite will be <number> people. The anticipated average occupancy period of each suite will be for stays of <number> nights. Daily cleaning, linen and towels will be provided to guests of the building suites as part of the tariff. Many of the operational aspects of Suite 1 are still in the early planning stages; however, the proposed operations are detailed under ' General operation ', below. New units - Suites B Suites B will likewise offer short-stay accommodation. Guests will be able to book any number of the <number> fully furnished and self-contained units on a per night basis. Physical characteristics of Suites B Some of the new units will each contain living areas on the <number> floor (as shown in site plans) plus <number> bedrooms and a bathroom on the upper level (as shown in the site plans). A unit will be disability accessible and will include a lift between the ground floor and upper level. It will only have <number> bedroom but will otherwise be configured similarly to the other units. Kitchenette facilities in each unit will include a small fridge, a microwave, and limited utensils. Each unit will provide laundry facilities in the form of a compact combination washer/drier. There will be no common facilities apart from shared access to the landscaped grounds of the Property (shared with the guests of Suite A). Guests of the new units will not have access to the Suite A communal facilities. No additional communal facilities will be provided. Some parking spaces at the Property will be allocated to each of the Suites B. Each car parking space will be named in accordance with their allocated suite. Suites B will not be separately titled, nor will they be separately titled from Suite A. Operational characteristics of Suites B Reading material outlining the available services and tours will be provided to guests. This will include a range of guided personal tours and other high-end offerings that will be able to be arranged privately, or via the management service. Magazine style tourism material will also be provided in the units so that guests can see what amenities are in the area. The maximum occupancy for each unit will be <number> people. The anticipated average occupancy period of each unit will be for short stays of <number> nights. While linen and towels will be supplied to guests of Suites B at no extra cost, daily cleaning will not be included. Cleaning of Suites B will be completed when guests vacate. There will be no additional charge for the cleaning. Meals will also not be offered as part of the accommodation in Suites B. Many of the operational aspects of Suites B are still in the early planning stages; however, the proposed operation is detailed under ' General operation ', below. General operation Whilst the <number> building suites (Suite A) and the new units (Suites B) can be booked separately by unrelated guests, the Property may also be reserved in its entirety for events such as conferences and weddings. General operational aspects of both Suite A and Suites B at the Property will be as follows: • An online booking system will set out reservation, booking and short-stay occupation terms and conditions. • No bond will be payable upon occupation. • No holiday rental agreements (or similar) will be used. • Utilities will be included in daily tariffs. • The following amenities will be provided within each suite and will be included in the daily tariff: ­ iron ­ hairdryer ­ device chargers ­ bathrobes ­ tissues ­ shampoo ­ conditioner ­ shower caps ­ coffee and tea ­ fruit basket (or similar) ­ Wi-Fi internet service and/or pay TV ­ linen and towels. • The Property will be managed by the Owner, an Operations Manager, the Concierge Manager, and <number> contractor concierges to support varying guest requirements. • There will be no onsite service desk, on-site manager, or onsite concierge as the Property is too small to house staff onsite. A nearby property will be leased to serve as the operational base, staff headquarters, and storage area. • The off-site staff will be responsible for accepting reservations, allocating rooms, receiving payments and performing or organising other management related services. • The off-site staff will greet guests on arrival at the Property and will subsequently provide guest support as required from the operational base, including organising external food and beverage services, laundry, wake-up calls, and other service requests. • Concierge services will be provided when there is a whole of property booking (i.e. Suites A and Suites B), a whole of Suite A booking, or special events that occupy the <number> floors of the building. The concierge team will coordinate aspects of each guest's stay beyond the provision of standard room accommodation as part of a full package. Services may include airport transfers, curated local tours and experiences, in-building or local community dining arrangements, and travel planning to nearby wine regions. The concierge team will also organise private chefs for dinners and manage breakfast packages and other paid premium add-on services on request. • Guests will raise queries with, or report issues that arise to the off-site staff via telephone or online and via an app which you will develop. • All suites will be cleaned between guest stays. No separate charge will apply for cleaning services upon guests vacating the accommodation. You will provide short-term accommodation at the Property, with operational aspects undertaken by the management/concierge service you engage. The management service will coordinate bookings, cleaning, maintenance, gardening, and other general operations, as well as offer various customised services, including inhouse chefs, winery tours, and local food and beverage packages. Accommodation at the Property will be arranged via a variety of booking platforms, selected higher end travel agents, and experiential companies. Accommodation at the Property will be marketed to a worldwide audience, with marketing designed to attract higher-end travellers. A professional marketing organisation has been engaged to manage and plan the marketing and public relations relating to the accommodation at the Property. The Property's website is now developed and live, supported by active social media channels. Although visual content is limited because the Property is not yet operational, additional images and footage will be uploaded as they become available. A subscriber database of more than <number> people is being actively maintained to support ongoing engagement and future promotions. You provided a list of third parties engaged to date to provide the listed services. Initial marketing and public relation efforts are already underway, targeting consumers through the website and social media. Pricing and experience packages are currently being finalised. The marketing team is preparing to engage international sales partners, travel agents and specialist high-end tourism operations. Marketing is also focusing on attracting weddings, corporate events, retreats, visiting celebrities and dignitaries and sporting groups. In addition to your ownership of the Property, you have a range of other investments that generate passive income, such as interest, dividends, and capital returns.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 section 9-40 | A New Tax System (Goods and Services Tax) Act 1999 section 40-35 | A New Tax System (Goods and Services Tax) Act 1999 section 40-65 | A New Tax System (Goods and Services Tax) Act 1999 section 40-70 | A New Tax System (Goods and Services Tax) Act 1999 section 195-1 | A New Tax System (Goods and Services Tax) Act 1999 Division 38

Reasons for decision: Summary: In this ruling, • unless otherwise stated, all legislative references are to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and A New Tax System (Goods and Services Tax) Regulations 2019 . • all legislative terms of the GST Act marked with an asterisk are defined in section 195-1 of the GST Act. • all reference materials, published by the Australian Taxation Office (ATO), that are referred to are available on the ATO website ato.gov.au Section 9-40 provides that you are liable for GST on any taxable supply that you make. You make a taxable supply where you satisfy the requirements of section 9-5, which provides: You make a taxable supply if: (a) you make the supply for consideration; and (b) the supply is made in the course or furtherance of an enterprise that you carry on; and (c) the supply is connected with the indirect tax zone; and (d) you are registered, or required to be registered. However, the supply is not a taxable supply to the extent that it is GST-free or input taxed. Division 38 and 40 provide for certain supplies to be GST-free and input taxed respectively. We consider Division 38 has no application to the supply of your Property. The issue in this case is whether your supply of short-term accommodation at the Property is input taxed under Division 40. Where a supply is input taxed, GST is not payable on the supply and there is no entitlement to an input tax credit for anything acquired or imported to make the supply. Division 40 provides for input taxed supplies and section 40-35 (which deals with residential rent) relevantly states as follows: (1) A supply of premises that is by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) is input taxed if: (a) the supply is of *residential premises (other than a supply of *commercial residential premises or a supply of accommodation in commercial residential premises provided to an individual by the entity that owns or controls the commercial residential premises); or (b) ... (1A) ... (2) However: (a) The supply is input taxed only to the extent that the premises are to be used predominantly for residential accommodation (regardless of the term of occupation); and (b) ... It is therefore necessary to determine whether or not you are supplying residential premises, and if so, whether you are supplying commercial residential premises or accommodation in commercial residential premises to an individual, where you either own or control the commercial residential premises. If you are supplying residential premises to be used predominantly for residential accommodation, which are not commercial residential premises, then your supplies will be input taxed. However, a supply by way of lease, hire or licence of commercial residential premises would generally be a taxable supply. | Detailed Reasoning - Residential premises: Section 195-1 defines 'residential premises' to mean land or a building that: (a) is occupied as a residence or for residential accommodation; or (b) is intended to be occupied, and is capable of being occupied, as a residence or for residential accommodation; (regardless of the term of the occupation or intended occupation) and includes a * floating home. Goods and Services Tax Ruling GSTR 2012/5 Goods and services tax: residential premises (GSTR 2012/5) provides guidance in determining whether particular premises are residential premises. Paragraph 9 of GSTR 2012/5 explains that the requirement that the residential premises are to be used predominately for residential accommodation (regardless of the term of occupation) in sections 40-35, 40-65 and 40-70 is to be interpreted as a single test that looks to the physical characteristics of the property to determine the premises' suitability and capability for residential accommodation. Paragraph 15 of GSTR 2012/5 continues by explaining that to satisfy the definition of residential premises, premises must provide shelter and basic living facilities. These characteristics will be inherent in the design and fabrication of the premises and typically include areas for sleeping, eating and bathing. However, premises may provide shelter and basic facilities without necessarily having a conventional bedroom or bathroom. Paragraph 20 of GSTR 2012/5 provides that the premises must also be fit for human habitation in order to be suitable for, and capable of, being occupied as a residence or for residential accommodation. In your case, the Property provides shelter and basic living facilities including bedrooms, bathrooms, toilets, kitchen facilities, and dining/living areas, thus displaying the physical characteristics that are suitable and capable of providing residential accommodation. Accordingly, the Property satisfies the definition of residential premises. Based on the information provided, you are the entity that will: • control the Property as its owner, and • make the supply of accommodation to guests, with the Operations/Concierge Managers and other contractors engaged to perform the required operational activities. While the Operations/Concierge Manager and others will perform operational functions such as coordinating bookings, cleaning, maintenance, gardening, organising various customised services, including inhouse chefs, winery tours, and local food and beverage packages, they do not have the degree of control over the Property necessary to be making the supply of accommodation to guests in their own right. Therefore, it remains to be determined whether the Property also meets the definition of commercial residential premises. | Detailed Reasoning - Commercial residential premises: Under section 195-1, the term 'commercial residential premises' means: (a) a hotel, motel, inn, hostel or boarding house; or ... (f) anything similar to residential premises described in paragraphs (a) to (e). However, it does not include premises to the extent that they are used to provide accommodation to students in connection with an *education institution that is not a *school. The definition of 'commercial residential premises' encompasses establishments similar to, or establishments that exhibit characteristics that place them on a similar footing to, hotels, motels, inns, hostels and boarding houses. The ATO's view on the meaning of commercial residential premises is set out in Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises (GSTR 2012/6). Paragraphs 9 and 140 of GSTR 2012/6 relevantly provide that the terms in paragraph (a) of the definition of commercial residential premises are not defined within the GST Act and therefore take their ordinary meanings in context. The ordinary meanings of these terms can be found in paragraph 141 of GSTR 2012/6, which provides as follows: 141. The following meanings sourced from the Macquarie Dictionary 5th Edition (Macquarie), the Oxford English Dictionary 2nd and 3rd editions (OED) and the Shorter Oxford English Dictionary 5th Edition (SOED) are relevant in interpreting paragraph (a) of the definition: 18 | Detailed Reasoning - Hotel: • a building in which accommodation and food, and alcoholic drinks are available. • building or establishment where travellers or tourists are provided with overnight accommodation, meals and other services. • an establishment, esp. of a comfortable or luxurious kind, where paying visitors are provided with accommodation, meals and other services. | Detailed Reasoning - Motel: • a roadside hotel which provides accommodation for travellers in self-contained, serviced units, with parking for their vehicles. • a hotel catering primarily for motorists; spec . on comprising self-contained accommodation with adjacent parking space. | Detailed Reasoning - Inn: • a small hotel that provides lodging, food etc., for travellers and others. • a public house providing accommodation, refreshments, etc., for payment, esp. for travellers. Now also, a public house serving alcoholic liquor for consumption on the premises, whether providing accommodation or not. | Detailed Reasoning - Hostel: • a supervised place of accommodation, usually supplying board and lodging provided at a comparatively low cost, as one for students, nurses, etc. • a public house of lodging and entertainment for strangers and travellers; an inn, a hotel. • a house of residence for students at a university or on a course, esp. at a non-residential college, or for some other special class of people. | Detailed Reasoning - Boarding House: • a dwelling in which lodging is provided to paying residents who share common facilities such as a kitchen, laundry, living room, etc. • a dwelling, usually a private house, in which board and lodging are provided for payment. • a house offering board and lodging for paying guests. In their ordinary meanings, these terms share the common attribute of providing accommodation to guests. Paragraph (f) of the definition of commercial residential premises extends the scope of the definition to premises that are 'similar' to the classes of establishments described in paragraphs (a) to (e). Paragraphs 10 and 11 of GSTR 2012/6 provide that the tests to be applied in determining whether premises fall within either paragraph (a) or (f) of the definition of 'commercial residential premises' necessarily raise questions of fact involving matters of impression and degree which include consideration of the overall physical character of the premises together with how the premises are operated. Paragraph 12 of GSTR 2012/6 lists the following common characteristics of operating hotels, motels, inns, hostels and boarding houses that are relevant, though not necessarily determinative, to characterising premises as commercial residential premises: • Commercial intention The premises are operated on a commercial basis or in a business-like manner even if they are operated by a non-profit body. • Multiple occupancy The premises have the capacity to provide accommodation to multiple, unrelated guests or residents at once in separate rooms, or in a dormitory. • Holding out to the public The premises offer accommodation to the public or a segment of the public. • Accommodation is the main purpose Providing accommodation is the main purpose of the premises. 3 • Central management The premises have central management to accept reservations, allocate rooms, receive payments and perform or arrange services. This can be provided through facilities on-site or off-site. • Management offers accommodation in its own right The entity operating the premises supplies accommodation in its own right rather than as an agent. • Provision of, or arrangement for, services Management provides guests and residents with some services and facilities or arranges for third parties to provide them. • Occupants have status as guests Predominantly, the occupants are travellers who have their principal place of residence elsewhere. The occupants do not usually enjoy an exclusive right to occupy any particular part of the premises in the same way as a tenant. | Detailed Reasoning - Hotels, motels and inns: Paragraphs 13 to 24 of GSTR 2012/6 discuss the features of hotels, motels and inns, including the following: | Detailed Reasoning - Features of hotels, motels and inns: 13. A motel is a particular type of hotel that primarily caters to the needs of motorists seeking roadside accommodation. An inn is a small hotel at which board (meals) and lodging are provided to travellers. Subject to those qualifications, the following features of hotels are equally relevant to motels and inns. 14. Hotels provide accommodation for a commercial purpose. Non-profit entities can also operate commercial residential premises. For example, various non-profit organisations operate hotels in a business-like manner. 15. Hotels have the capacity to supply accommodation for multiple occupancies. 16. Hotels usually offer meals to guests and they usually have a kitchen where meals are prepared for guests. The premises usually include a restaurant or dining room for guests. A motel does not necessarily have a dining room, but guests of the motel may still be provided meals. 17. The guest rooms in a hotel are invariably furnished, and always include a bed, and some living area, and usually an adjoining bathroom. In some cases, hotel rooms may also have a kitchenette for self-catering. 18. Linen and towels are usually supplied. The rooms are usually cleaned and serviced by staff on a daily basis, with the costs of these services being included in the tariff. 19. Predominantly, the guests of hotels are travellers who ordinarily have their principal place of residence elsewhere, and who need or desire accommodation while away for business or pleasure. However, this feature may not be evident in hotels, sometimes referred to as residential or private hotels, that provide accommodation to long-term residents for whom the premises are a permanent place of residence. 20. Guests of hotels do not usually enjoy an exclusive right to occupy any particular part of the premises in the same way as a tenant to whom a house or apartment is let. Nor does a guest of a hotel usually let a room for a term. The guest is usually charged at a daily rate multiplied by the number of days of occupancy. However, it is not essential that all guests in a hotel stay for a short period. This feature may not be evident in hotels that provide accommodation to long-term residents. 21. Hotels usually have a reception desk to handle the requirements of both management and guests, particularly when guests check in or check out of the establishment. Hotels may also offer concierge services either at the reception desk or at a separate concierge's desk. 22. Hotels do not normally provide shared accommodation to guests in the sense of having a number of unrelated guests sharing a kitchen and living facilities. 23. A hotel is centrally managed by the operator, typically having at least one person present, or offsite but readily accessible, to manage the accommodation and arrange or provide services. 24. Accommodation in a hotel is supplied by the operator of the hotel in its own right and not in the capacity of agent for a third party. The arrangement between the parties will reveal whether there is an agent-principal relationship. | Detailed Reasoning - Hostels: The features of hostels and boarding houses are discussed in paragraphs 26 to 35 and 36 to 40 of GSTR 2012/6 respectively. Essentially, the term 'hostel' includes premises that can be described as a hostel, a hotel or inn. The features of hotels and inns identified earlier are also relevant to hostels. Hostels also include supervised places of accommodation usually supplying board (meals) and lodging at a comparatively low cost. Hostel accommodation may be provided either in a dormitory environment or in separate bedrooms. Physical characteristics of hostels may include a commercial kitchen where meals are prepared, a communal area suitable for a dining area for occupants, and a communal laundry; however, the provision of meals is not an essential feature of a hostel. The feature that a hostel, or premises similar to a hostel, be a supervised place of accommodation can be evident where occupants can raise queries and concerns pertaining to the management of the premises with an on-site manager. | Detailed Reasoning - Boarding Houses: The features of boarding houses are discussed in paragraphs 36 to 40 and 181 to 186 of GSTR 2012/6. A 'boarding house' is a dwelling at which board (meals) and lodging are provided to guests or residents. While the term indicates that the premises ordinarily consist of a single dwelling, premises are not precluded from being a boarding house where the premises consists of a building with an additional stand-alone structure in which board, or lodging, or both, is provided. However, premises are not a boarding house where the premises consist of a central building used as a communal dining/meeting area with a number of independent living units. Paragraph 41 of GSTR 2012/6 provides that ultimately, whether premises are commercial residential premises, is a matter of overall impression involving the weighing up of all relevant factors. Paragraph 25 of GSTR 2012/6 states that when determining whether premises are, or are similar to, a hotel, motel or inn, it is necessary to consider the premises in its entirety. It is not sufficient to only consider the features of part of the premises, such as an individual room, in which accommodation is provided. This position is supported by the following observation made by Emmett J in the Full Federal Court decision of South Steyne Hotel Pty Ltd v. Federal Commissioner of Taxation FCAFC 155: A hotel, motel, inn, hostel or boarding house consists of more than the rooms or apartments that are occupied by guests. It must also of necessity include common areas such as reception areas, dining areas, car parks and the like, such as were the subject of the management lot. The supply that consisted only of the rooms or apartments or accommodation units in a hotel complex is not, without those other areas, the supply of commercial residential premises. Paragraphs 95 of GSTR 2012/6, provides that in addition to providing living accommodation areas, premises that are commercial residential premises include commercial infrastructure to support the commercial operation of the premises. This infrastructure may include (but is not limited to) reception areas, dining and bar areas, meeting/function areas, kitchens, laundry facilities, storage areas and car parks. This infrastructure is used to provide services to occupants. Premises described in paragraph (a) and similar premises under paragraph (f) of the definition contain some or all of these areas to some degree. Where residential premises is supplied without sufficient commercial infrastructure, such supplies would be input taxed supplies of residential premises to be used predominantly for residential accommodation rather than taxable supplies of commercial residential premises. | Detailed Reasoning - Features that indicate premises that are not a hotel, motel, inn, hostel, boarding house or similar premises: Paragraph 41 of GSTR 2012/6 identifies a number of factors that may indicate that premises are not a hotel, motel, inn, hostel, boarding house or similar premises. These include: • the operator and occupant agree for accommodation to be supplied for a periodic term (which may be for a period of months or years at a time), such as in a residential lease; • the operator and occupant document the condition of the premises under a written contract before the accommodation is initially supplied and when the occupant ceases to occupy premises; • the operator has the right to impose a cleaning fee on the occupant when the occupant ceases to occupy the premises; • the occupant is permitted, subject to the terms of the lease or licence, to alter the part of the premises occupied by the occupant, such as by attaching hanging devices on a wall; • the occupant is permitted, subject to the terms of the lease or licence, to keep pets in the premises; • the occupant must separately arrange and pay for the connection of a telephone, electricity, or gas service; • the occupant is responsible for the cleaning and minor maintenance of the premises, such as changing light bulbs in their room; • the premises are unfurnished; and • the right to occupy the residential premises is supplied to the occupant in exchange for the occupant loaning an amount to the operator together with other fees. See Example 1 at paragraph 43 of this Ruling. The presence or absence of these features, together or individually, does not of itself determine the characterisation, but are factors relevant to determining the overall impression of the arrangement. When characterising premises that are not operating, paragraphs 86 and 87 of GSTR 2012/6 provide: | Detailed Reasoning - Characterising premises that are not operating: 86. Premises may be characterised under paragraphs (a) or (f) of the definition of commercial residential premises when they are not operating. Premises that are not being operated at the time of supply may be classified by their overall physical character, considered with other objective characteristics. 87. Evidence that may objectively indicate whether premises are a hotel, motel, inn, hostel or boarding house includes: • the premises' physical characteristics; • architectural plans and drawings; • contractual documentation that provides evidence of how the premises will be used in the future; or • council or other government planning and zoning restrictions and approvals and permissions. These types of evidence may be relevant where the premises have been newly constructed and not yet operated. Where these indicators reveal that the premises have been specifically constructed for a different purpose (for example, to be used as a retirement village), or not designed as a hotel, motel, inn, hostel, boarding house or similar premises, the non-operating premises are not commercial residential premises. | Detailed Reasoning - Application to this case: In your case the Property shares the following physical and operational characteristics in common with hotels, motels, inns, hostels and boarding houses: | Detailed Reasoning - Commercial intention: • The Property will be operated on a commercial basis and in a business-like manner. | Detailed Reasoning - Multiple occupancy: • The Property will have the physical capacity to accommodate multiple, unrelated guests simultaneously in separate rooms. The redevelopment involves converting the existing building - which previously comprised <number>-bedrooms, <number> bathroom and kitchen and living areas - into a <number>-bedroom, <number>-bathroom configuration, with each bedroom and bathroom separately lockable and located on different floors, and shared-access floors incorporating a commercial kitchen and TV/living room. The building suites may be booked individually or reserved together as a single accommodation option. In addition, the newly constructed <number> and/or <number>-bedroom suites (Suites B) are self-contained and capable of accommodating multiple, unrelated guests at the same time. While Suite A and Suites B will be offered independently to unrelated guests, the entire Property will also be capable of being reserved as a single booking for events such as conferences and weddings. | Detailed Reasoning - Holding out to the public: • Accommodation at the Property will be offered to the public, although its marketing is tailored to appeal to high-end guests. | Detailed Reasoning - Accommodation is the main purpose: • The main purpose of the Property is to provide accommodation to guests. Suite A and Suites B will be fully furnished and supplied to guests with multiple amenities included in the tariff. Suites B will also be fully self-contained. Suite A, while not self-contained, will have access to the shared-access floors comprising kitchen and TV/living areas, which will be available for use by the guests. | Detailed Reasoning - Central Management: • The supply of accommodation at the Property will be centrally managed. You will engage an Operations/Concierge Manager and other staff to manage the supply of accommodation. The Operations/Concierge Manager and other staff will operate from an off-site operational base in the vicinity of the Property and will be responsible to accept reservations, allocate rooms, receive payments and perform or arrange services for the guests. | Detailed Reasoning - Management offers accommodation in its own right: • In your case, the day-to-day operation and management of the Property will be performed by the Operations Manager that you will engage. While the Operations Manager will perform the operational functions on your behalf, they will not have the degree of control over the Property necessary to be supplying the accommodation to guests in their own right. Based on the information supplied, you as the owner, will have ultimate control of the Property and will offer the accommodation to guests in your own right. | Detailed Reasoning - Provision of or arrangement of services: • The supply of accommodation at the Property includes a range of standard services, and optional add-on services that are coordinated by off-site staff as part of the guest experience. The following services are provided as part of the accommodation and are included in the applicable tariff: • Guests will be greeted on arrival at the Property by off-site staff • Ongoing guest support provided remotely from the operational base • Handling of guest queries and issues via telephone or online channels including a guest app that you are developing • Provision of amenities including linen and towels for all suites • End-of-stay cleaning for all suites • Daily cleaning, linen and towel services for building suites In addition to the standard included services, guests may request a range of optional paid services, which will also be arranged and coordinated by off-site staff. These include, but are not limited to: • Airport transfers • External food and beverage services, including private chefs • Breakfast packages and other premium add-on services • In-building or local community dining arrangements • Laundry services beyond standard inclusions • Curated local tours and experiences • Travel planning to nearby wine regions • Coordination of conference, wedding and other events The operation of the Property will be supported by on-site infrastructure and a nearby property, that will be leased and used as the operational base, staff headquarters and storage area (off-site infrastructure), enabling the provision of accommodation at the Property and the associated services. While the commercial infrastructure available at the Property is limited by its 1,031 square metre site area, the Property includes fully fitted guest suites and event-capable spaces within the building. The upper-level floors of the building include a commercial kitchen that is suitable for curated chef experiences and catering, while other spaces can be utilised to host conferences, weddings and other functions. The Property also includes on-site car parking spaces and EV charging stations. A nearby property will be leased and used as the operational base, staff headquarters, and storage facility to support service delivery and logistics, allowing the coordinated supply of services without the need for permanent on-site staffing. In addition, communications infrastructure, including online platforms and a dedicated guest app, will enable off-site staff to coordinate the standard services included with accommodation, as well as add-on services and to arrange third party providers as required. | Detailed Reasoning - Occupants have the status of guests: • The occupants of the Property will have the status of guests. The occupants may occupy Suite A and Suites B separately or in their entirety on a temporary basis (typically short stays of <number> nights), before returning to their principal place of residence elsewhere. The occupants will not enjoy an exclusive right to occupy any part of the premises in the way a tenant would under a longer-term letting arrangement. Instead, occupants will be charged a daily rate multiplied by the number of days of occupancy. The Property does not share the following physical and operational characteristics in common with hotels, motels, inns and boarding houses: • The commercial infrastructure located at the Property will be limited and will not include areas such as a reception, bar and restaurant. While the building contains a commercial kitchen, the guests of Suites B will not be permitted access to the building facilities located on the <number> floors. • Meals will not be provided at the Property, unless organised as an add-on service and provided by an external chef/provider. • Guests of Suites B will not be provided with daily cleaning; daily cleaning will only be provided to building suite guests. As stated above, determining whether premises are commercial residential premises is a matter of overall impression and degree involving weighing up all relevant factors. Based on the facts of this case, the physical and intended operational characteristics of the Property, including the on-site and off-site infrastructure, are such that, once completed, the Property will be capable of being operated in a manner similar to a hotel, motel, inn, hostel or boarding house. Consequently, the Property is characterised as commercial residential premises under paragraph (f) of the definition in section 195-1. Your supply of accommodation at the Property will meet all the requirements of section 9-5 of the GST Act.