Miscellaneous Taxation Ruling MT 2000/2
Date of effect: 1 July 2000

What this ruling is about: [Note: This is a consolidated version of this document. Refer to the Tax Office Legal Database (http://law.ato.gov.au) to check its currency and to view the details of all changes.]


Ruling: 2. If you let out a property on a regular and continuous basis you are carrying on an enterprise for ABN purposes [F1] and you are entitled to get an ABN [F2] . 3. If you let out residential premises where the whole of the premises is to be used predominantly for residential accommodation purposes you are entitled to get an ABN, but you do not need one for PAYG withholding purposes. This is because the supply will be input taxed [F3] and excluded from the requirement to withhold amounts from payments in relation to a supply [F4] . 4. If you let out commercial premises and the supply is a taxable supply [F5] for the Goods and Services Tax (GST), you will need to quote your ABN [F6] , or your agent will need to quote the agent's ABN [F7] , to your tenant to avoid the possibility of having an amount withheld from the rent or lease payments under the PAYG withholding laws [F8] . 5. For a more detailed explanation of your obligations in relation to ABN, PAYG and GST see Taxation Determination GSTD 2000/9, which is about your requirement to get an ABN and register for GST if you let out a residence.


Appendix: 2. If you let out a property on a regular and continuous basis you are carrying on an enterprise for ABN purposes [F1] and you are entitled to get an ABN [F2] . 3. If you let out residential premises where the whole of the premises is to be used predominantly for residential accommodation purposes you are entitled to get an ABN, but you do not need one for PAYG withholding purposes. This is because the supply will be input taxed [F3] and excluded from the requirement to withhold amounts from payments in relation to a supply [F4] . 4. If you let out commercial premises and the supply is a taxable supply [F5] for the Goods and Services Tax (GST), you will need to quote your ABN [F6] , or your agent will need to quote the agent's ABN [F7] , to your tenant to avoid the possibility of having an amount withheld from the rent or lease payments under the PAYG withholding laws [F8] . 5. For a more detailed explanation of your obligations in relation to ABN, PAYG and GST see Taxation Determination GSTD 2000/9, which is about your requirement to get an ABN and register for GST if you let out a residence. 6. This Ruling will apply on and from 1 July 2000.


What this Ruling is about | What this Ruling is about: 1. This ruling considers the requirement to get an Australian Business Number (ABN) for Pay As You Go (PAYG) purposes if you let out a residence. | Detailed contents list: 7. Below is a detailed contents list for this Miscellaneous Taxation Ruling: | Commissioner of Taxation 30 August 2000 | Footnotes: Not previously issued in draft form


Related rulings: GSTD 2000/9
Legislative references: ANTS(ABN)A 99 8(1) ANTS(ABN)A 99 38(1)(c) ANTS(GST)A 99 9-5 ANTS(GST)A 99 40-35 TAA 1953 Sch 1 12-190(1) TAA 1953 Sch 1 12-190(2) TAA 1953 Sch 1 12-190(2A) TAA 1953 Sch 1 12-190(4)(d)
Subject references: Australian Business Number Pay As You Go Withholding residential accommodation commercial premises input taxed taxable supply