Submission by the Institute of Chartered Accountants in Australia, CPA Australia, the Taxation Institute of Australia, Taxpayers Australia Inc. and the National Institute of Accountants Goods & Services Taxation Determination 2000/D4 Goods and Services Tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of premises? The views expressed in GSTD 2000/D4 appear to be generally correct, subject to the following comments: Some additional guidance should be provided in determining whether a lease involves a single supply or multiple supplies and when the provision of other things are incidental to the supply of the premises
maintenance