Insurance industry partnership - rulings and determinations

GST Rulings

Final rulings

GSTR 2006/10 - Goods and Services Tax: insurance settlements and entitlement to input tax credits

Note that this ruling was previously released as draft ruling GSTR 2005/D9 which has been removed.

GSTR 2000/33 - Goods and services tax: international travel insurance

Note that this ruling was previously released as draft ruling GSTR 2000/D14 which has been removed.

GSTR 2000/5 - Goods and services tax: payment of fees and commissions to insurance brokers and agents where the period of insurance cover begins before and ends on or after 1 July 2000

Note that this ruling was previously released as draft ruling GSTR 1999/D6 which has been removed.

Draft rulings

GSTR 2005/D9 - Goods and services tax: insurance settlements and entitlement to input tax credits.

Note that this ruling has now been released as final ruling GSTR 2006/10 and has been removed.

GSTR 2000/D14 - Goods and services tax: international travel insurance.

Note that this ruling has now been released as final ruling GSTR 2000/33 and has been removed.

GSTR 1999/D6 - Goods and Services Tax: payment of fees and commissions to insurance brokers and agents where the period of insurance cover begins before and ends on or after 1 July 2000.

Note that this ruling has now been released as final ruling GSTR 2000/5 and has been removed.

Legislative Determinations

RCTI 2000/30 - Insurance: reinsurance and retrocession

RCTI 2000/44 - General insurance agents

RCTI 2000/64 - General insurance sub-agents