Goods and services tax – Reduced value rule in s 10(6) for supplies of domestic goods and services in commercial dwellings

This interpretation statement considers s 10(6) of the Goods and Services Tax Act 1985, which provides for a reduced value for a supply of domestic goods and services in a commercial dwelling for more than 4 weeks. This reduced value rule results in an effective GST rate of 9%. The time from which the reduced value applies depends on whether the commercial dwelling is a residential establishment and whether there is upfront agreement that the domestic goods and services will be supplied for more than 4 weeks in total.

Consultation closes 29 May 2026