GST – Supplies of properties used for transitional housing
These Public Rulings consider the GST treatment of supplies of properties by landlords to organisations for use in the Ministry of Housing and Urban Development’s Transitional Housing Programme. BR Pub XX/XX applies to a supply of a property that will be an exempt supply on the basis that the property will be used for the principal purpose of accommodation in a dwelling. BR Pub YY/YY and BR Pub ZZ/ZZ apply to supplies of a property that will not be exempt supplies. The commentary to these Rulings assists in determining whether the supply will be exempt.
These rulings have been prepared in response to requests for further clarity in this sector. The conclusions in these items have no effect on the rent paid by transitional housing tenants, which is calculated based on a fixed proportion of their income.