Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p17
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 17/33)
Character Range: 572990–575842

about who is liable for GST).

86‑25  The amount of GST on "reverse charged" supplies of goods consisting of valuable metal
 (1) The amount of GST on a supply to which section 86‑5, 86‑15 or 86‑20 applies is 10% of the *price of the supply.
 (2) This section has effect despite section 9‑70 (which is about the amount of GST on taxable supplies).

Division 87—Long‑term accommodation in commercial residential premises

87‑1  What this Division is about
      Long‑term stays in commercial residential premises are given a lower value than would otherwise apply, reducing the amount of GST payable.

87‑5  Commercial residential premises that are predominantly for long‑term accommodation
 (1) The value of a *taxable supply of *commercial accommodation that:
 (a) is provided in *commercial residential premises that are *predominantly for long‑term accommodation; and
 (b) is provided to an individual as *long‑term accommodation;
is 50%, or such other percentage as is specified in the regulations, of what would be the *price of the supply if this Division did not apply.
 (2) This section has effect despite section 9‑75 (which is about the value of taxable supplies).

87‑10  Commercial residential premises that are not predominantly for long‑term accommodation
 (1) The value of a *taxable supply of *commercial accommodation that:
 (a) is provided in *commercial residential premises that are not *predominantly for long‑term accommodation; and
 (b) is provided to an individual as *long‑term accommodation;
is the sum of:
 (c) the value, worked out in the way set out in section 9‑75, of that part of the supply that relates to provision of the commercial accommodation during the first 27 days; and
 (d) 50%, or such other percentage as is specified in the regulations, of what would be the *price (if this Division did not apply) of that part of the supply that relates to provision of the commercial accommodation after the first 27 days.
 (2) This section has effect despite section 9‑75 (which is about the value of taxable supplies).

87‑15  Meaning of commercial accommodation
Commercial accommodation means the right to occupy the whole or any part of *commercial residential premises, including, if it is provided as part of the right so to occupy, the supply of:
 (a) cleaning and maintenance; or
 (b) electricity, gas, air‑conditioning or heating; or
 (c) telephone, television, radio or any other similar thing.

87‑20  Meaning of long‑term accommodation etc.
 (1) Long‑term accommodation is provided to an individual if *commercial accommodation is provided, for a continuous period of 28 days 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