..... that is not used 100% for business use, an ongoing obligation arises.
Change of use might also occur because a property constructed and expected to be sold as new residential property, is changed to a rental property.
A change of use might also occur for an investor who has multiple investment properties. Residential properties are input taxed, but rents are taxable supplies, whilst commercial residential might also complicate affairs. An increase in rentals received (or expected to be received) might exceed the registration threshold.
If such an owner used a motor vehicle to collect the rent, then as the rents vary, the proportion of GST claimable on the motor vehicle expenses also varies over time.
The number of periods that this use must be monitored depends on the GST free cost, as well as whether the taxpayer is a quarterly or annually remitter.
It is important to be alert to notify your GST preparer that a change of use has occurred and to provide them with sufficient information to assess the lodgement requirements and the timing of those lodgement requirements.