Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p18
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 18/33)
Character Range: 575607–578541

or more, in the same premises:
 (a) to that individual alone; or
 (b) to that individual, together with one or more other individuals who:
 (i) are also provided with that commercial accommodation; and
 (ii) are not provided with it at their own expense (whether incurred directly or indirectly).
 (2) For the purpose of working out the number of days in the period for which an individual is provided with *commercial accommodation:
 (a) count the day on which he or she is first provided with the commercial accommodation; and
 (b) disregard the day on which he or she ceases to be provided with commercial accommodation.
 (3) *Commercial residential premises are predominantly for long‑term accommodation if at least 70% of the individuals who are provided with *commercial accommodation in the premises are provided with commercial accommodation as *long‑term accommodation.

87‑25  Suppliers may choose not to apply this Division
 (1) This Division does not apply to a supply of *commercial accommodation if the supplier chooses not to apply this Division to any supplies of commercial accommodation that the supplier makes.
 (2) The choice applies to all supplies of *commercial accommodation that the supplier makes after the choice is made and before the choice is revoked.
 (3) However, the supplier:
 (a) cannot revoke the choice within 12 months after the day on which the supplier made the choice; and
 (b) cannot make a further choice within 12 months after the day on which the supplier revoked a previous choice.
Note: If you choose not to apply this Division, your supplies (other than GST‑free supplies) of long‑term accommodation in commercial residential premises are input taxed under section 40‑35.

Division 90—Company amalgamations

90‑1  What this Division is about
      This Division ensures proper account is taken of liabilities and entitlements under the GST system when companies amalgamate.

90‑5  Supplies not taxable—amalgamated company registered or required to be registered
 (1) A supply made by an *amalgamating company to an *amalgamated company in the course of *amalgamation is not a *taxable supply if, immediately after the amalgamation, the amalgamated company is *registered or *required to be registered.
 (2) This section has effect despite section 9‑5 (which is about what is a taxable supply).

90‑10  Value of taxable supplies—amalgamated company not registered or required to be registered
 (1) If:
 (a) an *amalgamating company makes a *taxable supply to an *amalgamated company in the course of *amalgamation; and
 (b) immediately after the amalgamation, the amalgamated company is neither *registered nor *required to be registered;
the value of the taxable supply is the*GST exclusive market value of the supply.
 (2) This section has effect despite section 9‑75 (which is about the value of taxable supplies).

90‑15  Acquisitions not creditable—amalgamated company registered or