Private ruling: GST and supply of accommodation, venue hire and camping
Date of advice: 11 July 2024
Published: 26 August 2024
Ruling period: 1 July YYYY to 30 June YYYY
Date scheme commenced: DDMMYYYY

Ruling: Q1: Is the supply of the exclusive use of the accommodation and the whole of <property address> (the Property) by the Trustee for <Trust A> (you) by way of a short-term lease for an all-inclusive price an input taxed supply of residential premises to any extent by virtue of section 40-35 of the A New Tax (Goods and Services Tax) Act 1999 (GST Act)? | A1: The supply is a mixed supply that contains a taxable and a non-taxable part. That is, You are required to apportion the consideration for the supply to work out the GST payable on the taxable part, using a basis of apportionment that is fair and reasonable which is supportable in your specific circumstances. | Q2: Is your supply of accommodation in the main homestead and the # cottages located at the Property by way of a short-term lease an input taxed supply of residential premises by virtue of section 40-35 of the GST Act, where these dwellings are booked and paid for without exclusive access to the whole Property? | A2: Yes. | Q3: Is your supply of accommodation in the glamping tents located at the Property by way of a short-term lease an input taxed supply of residential premises by virtue of section 40-35 of the GST Act? | A3: No. | Q4: Is your supply of BYO camping at the Property by way of a short-term lease an input taxed supply of residential premises by virtue of section 40-35 of the GST Act? | A4: No. | Q5: Is your supply of furniture by way of hire a taxable supply pursuant to section 9-5 of the GST Act if you are registered or required to be registered for GST? | A5: Yes.

Relevant facts and circumstances: Company A is the corporate trustee for Trust A. The Trustee for Trust A (You) is not registered for GST. You have an ABN from DDMMYYYY. On DDMMYYYY, you entered into a 'Lease of Commercial Premises' (Lease Agreement) with Company B ATF for Trust B (the Lessor) for all those premises known as <address of property> comprised on the land (the Property). The Property is known as ABC Estate and is described as Lot # on plan # being the whole of the land comprised in Certificate of Title Volume # Folio #. The Property is on one title (not strata titled). The Lessor is your related entity. The lease is for a period of # years from DDMMYYYY to DDMMYYYY with rent payable of $ per annum, to be reviewed annually from MMYYYY. The Lease Agreement states that you shall use the Property solely for the permitted use. The permitted use is specified as being accommodation, functions, events and camping. Concurrent to the Lease Agreement on DDMMYYYY, you also entered into a Business Purchase Agreement to purchase the business which has been operating from the Property. The particulars of the Business Purchase Agreement provide that the business is accommodation, functions, events, camping enterprise on the Property, and the business name is ABC Estate. You trade under the business name of 'ABC Estate'. The Property The Property comprises an area of # hectares and is located in the <named and description of the location>. On the grounds of the Property are: • a main homestead known as ABC Homestead Other structures on the Property include a barn, small kitchen and laundry, communal toilet and shower block, swimming pool, stone granary, shed and horse stables. Main Homestead The main homestead, also known as 'ABC Homestead', is a <description of the main homestead>. The main homestead has five bedrooms and can sleep a maximum of 12 people. Two bedrooms are furnished with king beds. Three bedrooms are furnished with queen beds, plus single beds. One bedroom has an ensuite and the other bedrooms share two bathrooms and an outdoor toilet. The main homestead has a lounge room, drawing room, formal dining room and garden hall with an adjacent courtyard. The large kitchen includes a scullery. There is also a small room that is used by an employee as an office during office hours. The main homestead can be locked and is furnished as would be expected to find in a residence. Cottages - <name of cottages> There are # freestanding cottages on the grounds of the Property, namely <name of cottages>. <Name of cottage(s)> - large, fully self-contained cottage with two queen bedrooms, two bathrooms, a living area (with room for additional beds if required), a kitchen/dining area, a laundry and a large verandah. The cottage(s) can be locked and is/are furnished as would be expected to find in a residence. <Name of cottage(s)> - fully self-contained cottage with one queen bedroom, an ensuite with a spa bath, a kitchen, living area and a large verandah. The cottage(s) can be locked and is/are furnished as would be expected to find in a residence, including an additional king single/sofa in the living area. Glamping Village with # glamping tents You have erected a 'Glamping Village' on the grounds of the Property to help meet the demand for additional accommodation for event guests. The Glamping Village comprises # glamping tents in total, # with queen beds and # with twin beds. The glamping tents sleep up to # people. The glamping tents are not fixed to the site and are owned by you. Each of the glamping tents has lighting, power (USB Ports and electric blankets), beds with mattresses, pillows and doonas, bedside tables, dress hangers, rugs, seats and outdoor chairs. The glamping tents do not have a private bathroom, toilet or kitchen. Guests occupying the tents share communal facilities including a toilet and shower block, kitchen and laundry facilities, BBQs, a washing machine and tables and chairs. The kitchen facilities include a fridge, stove, toaster, kettle, crockery, microwave and cutlery. Guests staying in the Glamping Village can also access the swimming pool, function and lawn areas. The glamping tents do not have separate locks or keycodes. Camping Area for 'BYO camping' The Camping Area for BYO camping is only used when the whole venue is leased and all other accommodation at the Property is full. People who undertake BYO camping at the Property must provide their own tent. A nightly fee is charged for BYO camping to cover insurance and access to all communal facilities at the Property, including the toilet and shower block, kitchen and laundry facilities and the swimming pool. Other structures on the grounds of the Property The barn is an area where weddings and events can be held at the Property. The stone granary is used for storage and as a photo backdrop by guests during events. The communal kitchen and laundry can be used by guests staying in the Glamping Village or Camping Area to prepare food and wash clothes. The toilet and shower block (with ambulant access) can be used by guests staying in the Glamping Village and the Camping Area. These facilities can also be used by event guests. The sheds are used for machinery storage (tractor, lawn mowers etc.) The stables are used for storage. Operation of the Property The Property can be hired for weddings, conferences, special events or corporate functions. In accordance with the Business Purchase Agreement, the business is an accommodation, functions, events, camping enterprise on the Property. Your projected annual income from venue hire and accommodation is $. Your projected annual income from hiring furniture for events held at the Property is $ (optional for guests to hire). You do not carry on any other enterprise elsewhere. A Certificate of Approval issued by <name of Shire> specifies that the total premises occupancy must not exceed # people at any given time. The Property has accommodation for # guests (# people in buildings (the main homestead and cottages) and # people in glamping tents). The Camping Area for BYO camping is also available for camping when all other accommodation at the Property is full. You advertise the Property on your website and other online platforms. You have # full-time employees. The employees are: • # administration assistant(s) to manage bookings and accounts • # caretaker(s) to maintain the property and gardens. In addition to the # full-time employees, some casual workers assist with accommodation cleaning and gardening post guest stays. The caretaker(s) live(s) on-site in a donga. The caretaker(s) does/do not provide any guest services. Most bookings are made directly through online channels. Wedding and event enquiries are managed by email, typically at least twelve months in advance. Guests are provided with all the information they require when they book. Current bookings for YYYY are # weddings and # other events, and for YYYY there are # weddings and no other events booked. Bookings are managed by the administration assistant(s). The administration assistant(s) works 8.30am to 5.00pm Monday to Friday and may be located off-site or on-site depending on their needs. There are no other staff handling the accommodation bookings and no staff on-site on weekends. While there is a small office in the main homestead, this is only for the convenience of the administration assistant(s) during their working days. The employees may or may not be at the Property when guests arrive. There is no requirement for guests to be greeted on arrival. Where a booking is made to hire the venue and accommodation: • The hirer is entitled to the exclusive use of the Property and the accommodation in the main homestead and # cottages. No other unrelated people can be accommodated and all of the people staying at the Property will be related to the one booking. • There is an additional cost to accommodate guests in the glamping tents and at the Camping Area. However, if the glamping tents and Camping Area are not booked by the hirer, they cannot be booked by an unrelated party. • The hirer is required to organise any events or activities they want to undertake at the Property. In the case of any event, including weddings, the hirer organises everything they require for their event themselves including catering, cleaning and marquee hire. • The hirer is required to enter into an Event Agreement and abide by the Venue Hire Terms and Conditions. You generally do not supply standalone wedding or event facilities at the Property without providing accommodation. However, on rare occasions, less than # times per year, a local resident may use the Property mid-week for a wedding ceremony only (2 to 3 hours). There is no set fee for this however a charge of $ to $ is generally applied. BYO camping In accordance with council approval issued by <name of Shire>: • Camping on the Property is only permitted when incidental to a primary hosted function. • A person shall not stay greater than # hours camping on the Property. • The capacity for camping on the Property falls under the general capacity limit of # persons for the entire premises. This is limited by Toilets and Planning Approval. • The council approval does not limit camping to a specific area of the Property; however, the Camping Area is used for each event where BYO camping is booked. Short-term accommodation The booking of the Property is reserved for event bookings up until # months out from a date. This is because when events are planned, the hirer takes all the accommodation on the Property. These bookings are prioritised. On the rare occasions that the Property has not been booked for an event # months out from a date, the main homestead, the cottages and each of the glamping tents become available to be booked separately by unrelated guests. In the #-month period, multiple, unrelated guests can stay on the Property at one time. However, the main homestead and each of the cottages must each be rented in their entirety, e.g., each dwelling is only available for a single booking. In the # month period, the glamping tents may be booked by multiple, unrelated parties. However, BYO camping is not permitted in accordance with council approval. Bookings for short-term accommodation only are very rare and was initially introduced by the previous owner as a 'gap filler' between wedding bookings. Guest services For all bookings, linen and towels are provided for guests staying in the main homestead, the cottages and the glamping tents, but they are not changed or refreshed during the period of the stay. Complimentary water is provided to guests staying in the glamping tents. You do not provide food, laundering services, telephone, wake-up calls, cleaning, or any other services. For wedding events that are held at the Property, the cost of the venue and accommodation hire includes # chairs laid out in the ceremony area, a signing table and chairs for the Bride and Groom. You have additional furniture including tables, chairs and lawn games available for hire at an additional cost. You have a list of preferred suppliers, including a wedding planner <name of wedding planner>; however, you do not receive a referral fee, commission or any other payment from <name of wedding planner>, or any other third-party suppliers for referring guests to use their services. You offer wedding packages, which you advertise on your website. Other items (optional) You offer the following optional items for an additional cost: Furniture hire Furniture is available for hire at an additional cost of $ per person for cocktail weddings and $ per person for sit down weddings. This cost includes furniture set-up and dismantle. Guests may use any of the furniture items you have available. Glamping tents The glamping tents are not included in the venue and accommodation packages. You offer a discounted price for the glamping tents if the hirer manages the bookings and collects payment; otherwise, you can manage bookings for the glamping tents and charge guests directly. BYO camping A nightly fee of $ is charged for BYO tent campers which includes insurance and grants campers' access to all of your communal facilities. Events other than weddings For events other than weddings, such as corporate retreats, book clubs and yoga, the same 'packages' are available. These packages provide exclusive use of the venue and accommodation, including the main homestead, the cottages and the other structures on the Property. Similarly, the optional items are also available for an additional cost. Cost and GST inclusive pricing The cost of a 'package' that grants exclusive use of the venue and accommodation in the main homestead and # cottages is higher than that if guests were to book the accommodation only. The Wedding Brochure YYYY - YYYY available on your website is, and will remain, the current brochure for weddings in the YYYY - YYYY calendar years. A new brochure has just been finalised for the YYYY - YYYY calendar years and is available on your website. The prices for the packages and other items in the Wedding Brochure are advertised as inclusive of GST; however, you are not registered for GST. You explained that this is because it is a standard clause you use to show that no further amounts would be added to the cost for GST.

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 9-10 | A New Tax System (Goods and Services Tax) Act 1999 section 9-20 | A New Tax System (Goods and Services Tax) Act 1999 section 23-5 | A New Tax System (Goods and Services Tax) Act 1999 section 40-35 | A New Tax System (Goods and Services Tax) Act 1999 section 188-10 | A New Tax System (Goods and Services Tax) Act 1999 section 188-15 | A New Tax System (Goods and Services Tax) Act 1999 section 188-20 | A New Tax System (Goods and Services Tax) Act 1999 section 195-1

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) • all legislative terms marked with an asterisk are defined in section 195-1 of the GST Act • all reference materials published by the Australian Taxation Office (ATO) referred to in this ruling are available on the ATO website www.ato.gov.au | Detailed Reasoning - Question 1: Section 9-5 provides that 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 input taxed. The meaning of 'supply' given in section 9-10 is any form of supply whatsoever and includes a supply of goods, services, and grants of real property. The meaning of 'supply' is also examined in Goods and Services Tax Ruling GSTR 2006/9 Goods and services tax: supplies (GSTR 2006/9). GSTR 2006/9 explains at paragraph 17 that because GST is intended to be broad based, a supply may manifest itself in various ways. For example, a supply may be mixed, composite or neither and an analysis of a transaction may indicate one or more supplies. GSTR 2006/9 further explains: | Detailed Reasoning - ... a supply may be mixed, composite or neither: 63. A supply may consist of separately identifiable taxable and non-taxable parts. In GSTR 2001/8 the Commissioner refers to this as a 'mixed supply'. Section 9-80 describes how you work out the value of the part of a mixed supply that is a taxable supply. 64. If all of the parts in a supply have the same GST treatment, then there is no requirement to separately identify each part. That is, if all of the parts are taxable, then apportionment of the consideration is not necessary as GST is payable on the total value of the supply. Similarly, if all of the parts are non-taxable, then no GST is payable on the supply and apportionment is not necessary... 65. A supply that contains a dominant part, but also includes something that is integral, ancillary or incidental to that part is a 'composite supply', being the supply of a single thing. Further guidelines on the above are available in Goods and Services Tax Ruling GSTR 2001/8 Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts (GSTR 2001/8). GSTR 2001/8 provides that where a supply consists of more than one part, the supply could be either a mixed or a composite supply and explains the following: 10. It may be necessary to characterise what is supplied to determine whether it wholly or partly meets the requirements of section 9-5 or a provision that makes it non-taxable. 6 11. Where you make a supply that is identifiable as having more than one part and each part is taxable, you do not need to apportion the consideration for the supply. This is because GST is payable on the whole supply. Similarly, if all of the parts of a supply are identifiable as being non-taxable, GST is not payable on any part of the supply. 12. However, where you make a supply that is a combination of separately identifiable taxable and non-taxable parts, you need to identify the taxable part of the supply. Then you can apportion the consideration for the supply and work out the GST payable on the taxable part of the supply. 15. This ruling uses the terms 'mixed supply' and 'composite supply' which are not found in the GST Act. However, these terms are used to identify whether a supply has taxable and non-taxable components which, in turn, informs the extent to which a supply may be a taxable supply. | Detailed Reasoning - Mixed supply: 16. In this Ruling the term 'mixed supply' is used to describe a supply that has to be separated or unbundled as it contains separately identifiable taxable and non-taxable parts that need to be individually recognised. 16A Paragraphs 45 to 54C of this Ruling explain how to identify whether a supply has separately identifiable parts. | Detailed Reasoning - Composite supply: 17. In this Ruling, the term 'composite supply' is used to describe a supply that contains a dominant part and includes something that is integral, ancillary or incidental to that part You treat a composite supply as a supply of a single thing. Paragraphs 55 to 63 explain what are integral, ancillary or incidental parts. 20. The distinction between parts that are separately identifiable and things that are integral, ancillary or incidental, is a question of fact and degree. In deciding whether a supply consists of more than one part we take the view that you adopt a commonsense approach. 59. No single factor (by itself) will provide the sole test you use to determine whether a part of a supply is integral, ancillary or incidental to the dominant part of the supply. 32 Having regard to all the circumstances, and taking a commonsense and practical approach, indicators that a part may be integral, ancillary or incidental include where: • you would reasonably conclude that it is a means of better enjoying the dominant thing supplied, rather than constituting for customers an aim in itself; or • it represents a marginal proportion of the total value of the package compared to the dominant part; or • it is necessary or contributes to the supply as a whole, but cannot be identified as the dominant part of the supply; or • it contributes to the proper performance of the contract to supply the dominant part. In this case, your supply contains two separate components that are individually identifiable for tax purposes, including: (i) accommodation in the main homestead and the # cottages, and (ii) an event venue (inclusive of the use of the whole property and all structures on the Property including the barn, toilet block etc. excluding (i) above) Your supply of the above parts will be a mixed supply where the parts are made up of taxable and non-taxable parts. Accordingly, it is necessary to consider each of the above parts. | Detailed Reasoning - Accommodation in the main homestead and the # cottages: Division 40 provides for certain supplies to be input taxed. In considering Division 40, of relevance is Subdivision 40-B which specifically provides for residential rent/lease. Paragraph 40-35(1)(a) provides: (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). However, paragraph 40-35(2)(a) provides: (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). 'Residential premises' is defined in section 195-1 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 outlines the characteristics of residential premises. Paragraph 9 of GSTR 2012/5 explains that the requirement in section 40-35 that premises be 'residential premises to be used predominantly for residential accommodation' 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. Further, paragraph 15 of GSTR 2012/5 states that to satisfy the definition of residential premises, premises must provide shelter and basic living facilities for day to day living. However, paragraph 25 of GSTR 2012/5 states that not all premises that possess basic living facilities are residential premises to be used predominantly for residential accommodation. If it is clear from the physical characteristics of the premises that their suitability for living accommodation is ancillary to prevailing function, the premises are not residential premises to be used predominantly for residential accommodation. In this case, the main homestead and the # cottages have the physical characteristics suitable and capable of providing the basic living facilities to be used for residential accommodation and satisfy as residential premises to be used predominantly for residential accommodation (regardless of the term of occupation). It is also relevant to consider whether the main homestead and the # cottages are 'commercial residential premises' given the exclusion of a supply of commercial residential premises from being input taxed in paragraph 40-35(1)(a). 'Commercial residential premises' is defined in section 195-1 to mean, amongst other things: (a) a hotel, motel, inn, hostel or boarding house; or ... (b) a caravan park or a camping ground; or (c) 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. Paragraph 140 of GSTR 2012/6 explains that the terms hotel, motel, inn, hostel and boarding house are not defined in the GST Act and therefore take their ordinary meanings in context. The Macquarie Dictionary 5 th Edition provides the following definitions as reproduced in paragraph 141 of GSTR 2012/6. Some extractions are as follows: Hotel a building in which accommodation and food, and alcoholic drinks are available. Motel a roadside hotel which provides accommodation for travellers in self-contained, serviced units, with parking for their vehicles. Inn a small hotel that provides lodging, food, etc., for travellers and others. Hostel a supervised place of accommodation, usually supplying board and lodging, provided at a comparatively low cost, as one for students, nurses, etc. 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. 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 class of establishments described in paragraphs (a) to (e). Premises that are 'similar' to establishments that are commercial residential premises must have sufficient characteristics in common with the class of premises described. 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 sets out some common characteristics of operating hotels, motels, inns, hostels, boarding houses and states: 12. 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 are: • 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. • 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. In your case, the characteristics of the main homestead and the # cottages, and how these premises are used, do not meet the requirements of commercial residential premises as defined in section 195-1. As determined earlier, the main homestead and the # cottages satisfy as residential premises to be used predominantly for residential accommodation regardless of the term of occupation. Accordingly, the part of your supply that relates to accommodation in each of the main homestead and the # cottages is an input taxed supply of residential premises pursuant to section 40-35. | Detailed Reasoning - Venue hire for an event and the inclusions (excluding the main homestead and the # cottages): We consider Division 40 has no application in relation to the venue hire and the listed inclusions (excluding the main homestead and the # cottages). Accordingly, your supply in relation to the venue hire (excluding the main homestead and the # cottages) is not an input taxed supply. This means, your supply is a taxable supply if all of the requirements specified in paragraphs 9-5(a) to (d) are met, unless the supply is GST-free. Division 38 provides for certain supplies to be GST-free. We consider Division 38 has no application to the venue hire and the inclusions. Accordingly, your supply in relation to the venue hire and inclusions is not a GST-free supply. Based on the facts, we consider paragraphs 9-5(a), (b) and (c) are met and what remains to be considered is paragraph 9-5(d). As you are not registered for GST, it is relevant to determine if you are required to be registered for GST. Section 23-5 provides that an entity is required to be registered for GST if: (a) the entity is carrying on an enterprise, and (b) the entity's GST turnover meets the GST registration turnover threshold. In your case, your GST registration turnover threshold is $75,000. You are carrying on an enterprise that includes accommodation, venue hire and camping. Accordingly, paragraph 23-5(a) is met. The next issue to consider is whether your GST turnover meets the registration turnover threshold of $75,000. Subsection 188-10(1) provides that you have a GST turnover that meets a particular turnover threshold if: (a) your *current GST turnover is at or above the turnover threshold, and the Commissioner is not satisfied that your *projected GST turnover is below the turnover threshold; or (b) your projected GST turnover is at or above the turnover threshold. Your 'current GST turnover' is defined in section 188-15 as the sum of the values of all of your supplies made in a particular month and the preceding 11 months. Your 'projected GST turnover' is defined in section 188-20 as the sum of the values of all of your supplies made in a particular month and the following 11 months. Paragraphs 188-15(1)(a) and 188-20(1)(a) provide that input-taxed supplies are disregarded when calculating your current and projected turnovers respectively. You have projected that your annual income from venue hire and accommodation is $. This amount includes the turnover from the input taxed supply of accommodation in the main homestead and the # cottages, which are excluded from the calculation of the GST turnover. Your projected annual income from hiring furniture to guests for events held at the Property is $. Based on the amount of your projected annual turnover, excluding turnover from input taxed supplies, you have a GST turnover that will meet the GST registration turnover threshold of $75,000 and paragraph 23-5(b) is therefore satisfied. As paragraphs 23-5(a) and (b) are met, you are required to be registered for GST. This in turn means paragraph 9-5(d) is met. Accordingly, the part of your supply that relates to the event venue (inclusive of the use of the whole property and all structures on the Property including the barn, toilet block etc. but excluding the main homestead and the cottages) meets all the requirements specified in section 9-5 and is a taxable supply. In summary, the supply of the exclusive use of the accommodation and the whole property at <address> by way of a short-term lease for an all-inclusive price is a mixed supply that contains a taxable and a non-taxable part. That is, • in relation to the lease of the accommodation in the main homestead and the # cottages, you are making an input taxed supply under section 40-35 • in relation to the lease of the whole of the Property, other than the main homestead and the # cottages, you are making a taxable supply pursuant to section 9-5. You are required to apportion the consideration for your supply and work out the GST payable on the taxable part of the supply, using a basis of apportionment that is fair and reasonable and supported by relevant documentation. Further guidelines on apportionment are available in GSTR 2001/8. | Detailed Reasoning - Question 2: As determined under question 1 above, the main homestead and the # cottages: Accordingly, the supply of accommodation in the main homestead and the # cottages located at the Property by way of a short-term lease is an input taxed supply of residential premises by virtue of section 40-35 of the GST Act. This is irrespective of whether these dwellings are booked and paid for with or without exclusive access to the whole of the Property. | Detailed Reasoning - Question 3: As stated under Question 1 above, the definition of commercial residential premises includes a caravan park or a camping ground (paragraph (e) of the definition), or anything similar to a caravan park or a camping ground (paragraph (f) of the definition). The guidelines in GSTR 2012/6 state: 109. The terms 'caravan park' and 'camping' ground' are not defined in the GST Act and take their ordinary meanings in context. 110. Occupants of a caravan park or camping ground may stay in a caravan, a moveable home, a permanent cabin or villa, or a tent provided by the operator on site. Alternatively, guests may park their own caravan, motor home, camper trailer or the like on a site or pitch their own tent on a site. Sites may be powered or un-powered. Accommodation in a caravan park or camping ground is held out to the public as accommodation for travellers although long-term accommodation may also be provided to occupants. Caravan parks and camping grounds are operated on a commercial basis or in a business-like manner. ... 214. Supplies of sites within a caravan park or camping ground are taxable under the basic rules. However, supplies of long term accommodation may be taxed at a concessionary rate or input taxed. 61 The term 'glamping' is defined in the Macquarie Dictionary to mean: noun camping out with luxurious surrounds, fine cuisine, and comforts such as electricity, heating, etc. [blend of GLAMOUR or GLAMOROUS + CAMPING] As noted in paragraph 110 of GSTR 2012/6, camping grounds are operated on a commercial basis or in a business-like manner, including where occupants stay in a tent provided by the operator on site. In your case, you provide accommodation in the glamping tents at the Property for short-term stays. Accommodation in the glamping tents is held out to the public via your website and other online platforms, and you operate the glamping tents in a business-like manner. We consider that your operation of the glamping tents in the Glamping Village closely resembles that of a 'camping ground', such that it is within paragraph (f) of the definition of commercial residential premises. Accordingly, your supply of accommodation in the glamping tents satisfies as commercial residential premises. Paragraph 40-35(1)(a), as outlined earlier, specifically excludes a supply of commercial residential premises from being an input taxed supply. Accordingly, the supply of accommodation in the glamping tents is not an input taxed supply under section 40-35. Additionally, we consider Division 38 has no application and the supply of accommodation in the glamping tents is not GST-free. Of relevance to consider next is whether paragraphs 9-5(a) to (d) are satisfied for the supply to be a taxable supply. Based on the facts, there is a charge for booking the glamping tents. The supply of accommodation in the glamping tents is part of your enterprise and the supply is connected with the indirect tax zone. You are required to register for GST as determined earlier. Accordingly, paragraphs 9-5(a) to (d) are met; your supply of accommodation in the glamping tents at the Property is a taxable supply and GST is payable on the supply. In summary, the supply of accommodation in the glamping tents located at the Property is a taxable supply pursuant to section 9-5 and GST is payable on the supply whether the glamping tents are booked by a related party to an event venue hire guest or otherwise. | Detailed Reasoning - Question 4: In view of the fact that the BYO camping is: we do not consider that you are operating commercial residential premises in relation to the BYO camping in the Camping Area of the Property. Paragraph 47 of GSTR 2012/5 explains that vacant land is not capable of being occupied as a residence or for residential accommodation as it does not provide shelter and basic living facilities, and that vacant land is not residential premises. Accordingly, your supply of BYO camping does not meet the definition of residential premises for GST purposes and the supply will not be input taxed. Additionally, we consider Division 38 has no application and your supply of BYO camping is not GST-free. The supply will be a taxable supply where the requirements in paragraphs 9-5(a) to (d) are met. Based on the facts, you charge a nightly fee of $ to BYO campers. Providing the BYO camping is part of your enterprise and the supply is connected with the indirect tax zone. You are required to be registered for GST as determined earlier. Accordingly, paragraphs 9-5(a) to (d) are met; your supply of BYO camping at the Property by way of hire is a taxable supply under section 9-5 and GST is payable on the supply. | Detailed Reasoning - Question 5: Your supply of furniture by way of hire will be a taxable supply if all the requirements specified in section 9-5 are met. There are no provisions in the GST Act under which your supply of furniture by way of hire will be GST-free or input taxed. The furniture you hire to your guests at the Property is priced at $ and $ per person for cocktail and sit-down weddings respectively. This furniture hire is part of your enterprise of supplying venue hire and accommodation that you carry on at the Property. The supply is connected with the indirect tax zone. You are required to register for GST as determined earlier under Question 1. Accordingly, paragraphs 9-5(a) to (d) are met and your supply of furniture by way of hire is a taxable supply.

in relation to the lease of the accommodation in the main homestead and the # cottages, you are making an input taxed supply under section 40-35 of the GST Act | in relation to the lease of the whole of the Property, other than the main homestead and the # cottages, you are making a taxable supply pursuant to section 9-5 of the GST Act. | # freestanding cottages known as <names of cottages> | a 'Glamping Village' comprising # glamping tents | a Camping Area for 'BYO camping' | have the physical characteristics suitable and capable of providing the basic living facilities to be used for residential accommodation and satisfies as residential premises to be used predominantly for residential accommodation (regardless of the term of occupation). | are not commercial residential premises or a supply of accommodation in commercial residential premises. | restricted, by being available only to guests of an event at the Property and when all accommodation at the Property is full, and | not held out to the public or a segment of the public,