I have received a couple of e-mails from people asking about GST on rebuild costs associated with parsonages/ministers housing. Residential accommodation is an exempt supply for GST purposes.
Without going into detail on the matter, GST is NOT charged on residential accommodation and therefore the GST included in the costs to maintain the residential accommodation, such as rates, power, phones, repairs and maintenance, capital costs, etc. are not able to be claimed backed on the GST return.
Residential accommodation is a “dwelling” which embraces premises occupied as a person’s principal place of residence. The “person” does not have to be the owner of the property. The term “person” is generic.