ATO draft ruling goods and services tax: supplies made by an operator of a ‘moveable home estate’

Dear Commissioner Jordan,

Re: ATO draft ruling goods and services tax: supplies made by an operator of a ‘moveable home estate’ (GSTR 2013/D2)

COTA Australia welcomes the opportunity to provide comment on the draft terms of reference for the Financial Systems Inquiry.

COTA Australia is the peak national policy body of older Australians. Its members are the eight State and Territory Councils on the Ageing (COTA) in NSW, Queensland, Tasmania, South Australia, Victoria, Western Australia, ACT and the Northern Territory.

COTA Australia has a focus on national policy issues from the perspective of older people as citizens and consumers and seeks to promote, improve and protect the circumstances and wellbeing of all older Australians; promote and protect their interests; and promote effective responses to their needs.

COTA welcomes the opportunity to comment on this draft ruling as it has the potential to adversely impact on around 100,000 residents, many of them older people. Indeed we have had a number of contacts from older people expressing their dismay at this proposal with many of them quite fearful about what it would mean for them.

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