Customer contact centre

Due to higher than usual demand this week, our Contact Centre will be operating for fines enquiries only this Saturday, 26 May from 9.30am to 4.00pm. For fines enquiries phone: 1300 138 118. For overdue fines phone: 1300 655 805. For any other enquiries please call during normal business hours (Monday to Friday).

Supporting documentation – Revenue ruling No. G 011

Types of supporting documentation for Revenue Ruling No. G 011 could include, but are not limited or restricted to, the following:

Hotels, motels & inns

  • FIRB Applications (e.g. details of application including any submission(s) to, and approval(s) from, FIRB for the acquisition of the premises).

  • Planning authority permissions (e.g. council or other government planning and zoning restrictions or approvals or permissions for the premises).

  • Management Agreements (e.g. hotel/motel management agreement which sets out how the premises is operated).

  • Hotel/Motel insurance policies (e.g. policy documentation showing categories of coverage).

  • Statutory licences, as applicable (e.g. hotel licence (liquor) issued by Liquor & Gaming NSW, food licence issued by the NSW Food Authority).

  • Banking and finance documents (e.g. valuations and loan agreements to substantiate the nature of the premises and how it is operated).

Hostels & boarding houses

  • FIRB Applications (e.g. details of application including any submission(s) to, and approval(s) from, FIRB for the acquisition of the premises).

  • Planning authority permissions (e.g. council or other government planning and zoning restrictions or approvals or permissions for the premises).

  • Proof of registration in the Register of Boarding Houses under s 12 of the Boarding Houses Act 2012 (‘Boarding Houses Act’).

  • Boarding house licence if the boarding house is an ‘assisted boarding house’ under Part 4, Division 2 of the Boarding Houses Act.

  • Occupancy agreements under s 28 of the Boarding Houses Act.

Student accommodation

  • FIRB Applications (e.g. details of application including any submission(s) to, and approval(s) from, FIRB for the acquisition of the premises).

  • Planning authority permissions (e.g. council or other government planning and zoning restrictions or approvals or permissions for the premises).

  • Contractual documentation (e.g. an agreement between the registered proprietor of a premises and an educational institution evidencing the supply of accommodation to students of the educational institution).

  • Occupancy agreements setting out the conditions between the parties.

Aged care and other care facilities

  • FIRB Applications (e.g. details of application including any submission(s) to, and approval(s) from, FIRB for the acquisition of the premises).

  • Planning authority permissions (e.g. council or other government planning and zoning restrictions or approvals or permissions for the premises).

  • Documentation showing that an ‘approved provider’ of aged care under Part 2.1, Division 8 of the Aged Care Act 1997 is operating on the premises.

  • Lease/occupancy agreements setting out the rights and responsibilities of the parties.

Bed and breakfast accommodation

  • Please furnish the types of documentation under ‘Hotels, Motels & Inns’, as applicable.

Caravan & home parks

  • Planning authority permissions (e.g. council or other government planning and zoning restrictions or approvals or permissions for the premises).

  • Documentation showing that the park is operated on a commercial basis and for short-term accommodation (i.e. less than 90 days).

Separately titled rooms, apartments, serviced apartments, cottages and villas

  • FIRB Applications (e.g. details of application including any submission(s) to, and approval(s) from, FIRB for the acquisition of the premises).

  • Planning authority permissions (e.g. council or other government planning and zoning restrictions or approvals or permissions for the premises).

  • Management Agreements (e.g. hotel/motel management agreement which sets out how the premises is operated).

  • Body corporate by-laws which provide for the management, administration, control and use of the premises and common property.

Last updated: 13 March 2018