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: 19 December 2017