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Where appropriate, individual issues in this issues register include a reference to a public ruling which is related to the relevant issue. In some cases, the issue is itself labelled as a public ruling for the purposes of section 105-60 of Schedule 1 to the Taxation Administration Act 1953. Where an issue in this issue register simply sets out the way the law applies, rather than dealing substantially with a question of legal interpretation, we have added to the item the description 'non-interpretative'.
From 1 July 2010, issues labelled as a public ruling in this register will continue to be a public ruling even though section 105-60 of Schedule 1 of the Taxation Administration Act 1953 has been repealed.
A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.
If you rely on issues in this register that are a ruling, we must apply the law to you in the way set out in the ruling. However, if we are satisfied that the ruling is incorrect and disadvantages you, we may apply the law in a way that is more favourable for you - provided we are not prevented from doing so by a time limit imposed by the law. You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.
Issues in this register that have not been labelled as public rulings, constitute written guidance. If you follow our information on these issues and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to.
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This document is a list of product classification issues which have been identified as a result of consultations with the Pharmaceutical Health sector. The document was then refined using input from the GST Pharmaceutical Health Committee. These discussions and consultations have been instrumental in the ATO undertaking a technical clearance process bearing in mind the intention of the policy for each major issue and outlining the ATO's position for each subsidiary question.
The issues raised cover a number of the sections in Subdivision 38-B-Health of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). These sections include: 38-45 Medical Aids and Appliances, 38-47 Other GST-free Health Goods and 38-50 Drugs and Medicinal Preparations. Other issues discuss GST general concepts and related questions.
The format of the Log contains an explanation of the relevant section followed by specific questions and answers. It should be noted that whilst health specific sections are addressed, the general provisions of the GST Act also need to be considered.
The ATO's position that is outlined in each subsidiary question is specific to that question. Each response should be considered as pertaining to the particular circumstances described in the question and should not be viewed as a generic position held by the ATO. Where organisations find that the question does not fit the unique circumstances as outlined then it is important that further clarification is sought from the ATO. This would best be done by writing to us at:
Australian Taxation Office
PO Box 3524
Albury NSW 2640
There are also a number of issues, which will require the publication of separate rulings. As these rulings become available they will be published on the ATO's website at www.ato.gov.au
Unless otherwise stated, all references to sections herein are references to sections of the A New Tax System (Goods and Services Tax) Act 1999. Note: The asterisks, which appear in this document, identify that the following word or words are defined terms within the GST Act.
Last Modified: Wednesday, 21 December 2011