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Monday, 14 August 2000
Page: 18930


Mr Horne asked the Treasurer, upon notice, on 9 May 2000:

On selling their homes, will the owners of mobile homes or manufactured homes be treated in the same way as other home owners in that the price of their home will be GST free.


Mr Costello (Treasurer) —The answer to the honourable member's question is as follows:

The sale of a mobile home or a manufactured home used for residential accommodation will not be subject to GST if it is sold by an individual who is not engaged in the enterprise of selling mobile homes or manufactured homes. This is how the majority of used mobile homes and established manufactured homes are expected to be sold.

Established manufactured or demountable housing comes within the definition of residential premises and will be input taxed on sale if it is affixed to land. Supplies of demountable buildings that are not residential premises will not be subject to GST unless sold in the course of an enterprise that is carried on.