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For a full collection of our rulings and related documents, refer to the ATO Legal Database.
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GSTR 2000/4 (withdrawn) - Original Appropriations Ruling
This ruling dealt with the application of paragraph 9-15(3) (c) of the GST Act to payments made between government-related entities that are specifically covered by an appropriation under an Australian law. This ruling was withdrawn with effect from the issue of GSTR 2004/5W on 30 June 2004 (see below).
GSTR 2000/10 - Recipient Created Tax Invoices Ruling
This ruling explains the determination that the Commissioner has made under subsection 29-70(3) of the GST Act. A copy of the determination is attached at Schedule 1. The determination is about the classes of tax invoices that a recipient of a taxable supply may issue. In the ruling these invoices are referred to as recipient created tax invoices (RCTIs). The ruling also explains how you may ask the Commissioner to make a further determination for other classes of tax invoices. The ruling also sets out certain other requirements a recipient must follow when issuing an RCTI and describes the information that an RCTI must contain. This ruling applies on and from 8 July 1999, which is the date of Royal Assent to the GST legislation.
The original ruling has been issued on 10 May 2000. An erratum issued on 7 June 2000 and addenda issued on 27 September 2000 and 15 August 2007 have been incorporated into the ruling on the Tax Office Legal Database.
GSTR 2000/11 - Grants Ruling
This ruling deals with the application of GST to grants of financial assistance and funding. The ruling provides guidelines for working out when grants of financial assistance and funding constitute consideration for a taxable supply. The ruling applies to grants made by governments and the private sector.
GSTR 2000/37 - Agency relationships
This ruling describes what is meant by principal and agent relationships (agency relationships) and explains the operation of Subdivisions 153-A and 153-B, Division 57 and Division 111 of the GST Act. This ruling explains the Commissioner's view of the law as it applies from 1 July 2000.
The original ruling has been issued on 13 December 2000. Changes made to this ruling by addenda that issued on 26 March 2003 (as corrected by an erratum that issued on 28 March 2003). 15 August 2007 and 2 April 2008 have been incorporated into the ruling on the Tax Office Legal Database.
GSTR 2004/5 (withdrawn) - Second appropriations ruling
This ruling dealt with the application of paragraph 9-15(3) (c) of the GST Act, to payments made between government related entities that are specifically covered by an appropriation under an Australian law. This ruling applied from 30 June 2004, replacing GSTR 2000/4. It was withdrawn with effect from the issue of GSTR 2006/11 on 22 November 2006 (see below).
GSTR 2006/5 - Meaning of 'Commonwealth, a State or a Territory'
This ruling discusses the meaning of 'Commonwealth, a State or a Territory' for the purposes of various provisions of the GST Act.
GSTR 2006/6 - Improvements on the land for the purposes of Subdivision 38-N and Division 75 of the GST Act
This ruling discusses the meaning of the phrase 'improvements on the land' in the context of the phrases 'improvements on the land' or 'no improvements on the land' or equivalent phrases in Subdivision 38-N of the GST Act and Division 75 of the GST Act
GSTR 2006/9 - Supplies ruling
This ruling deals with the concept, meaning and characteristics of 'supply'. The ruling provides a number of propositions that are considered relevant in analysing a transaction in relation to a supply. The ruling also considers supply in complex multi-party arrangements.
GSTR 2006/11 - Goods and services tax: appropriations
This ruling deals with the application of paragraph 9-15(3) (c) of the GST Act, and explains when payments made between government related entities are specifically covered by an appropriation under an Australian law.
This ruling was released on 22 November 2006 and has a date of effect of 1 July 2000 replacing GSTR 2004/5 Goods and services tax: appropriations.
GSTR 2008/2 - Development lease arrangements with government agencies
This ruling explains the GST treatment of particular transactions arising in the context of development lease arrangements involving a government agency.
A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2008 (No. 2)
This determination by the Minister for Revenue and Assistant Treasurer lists certain Australian taxes, fees and charges, the payment of which will not constitute the provision of consideration for a supply for the purposes of the GST Act (Division 81). The Determination is updated regularly.
SAM 2004/1 - A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 1) 2004
This determination sets out a simplified accounting method for a government entity which sells food in a prison through a sub-entity.
GSTD 2000/10 - Outgoings payable by a tenant under a commercial property lease
This determination considers whether various types of payments made by a tenant under a commercial property lease (including payments relating to Australian taxes, fees and charges) form part of the consideration for the supply of the premises
GSTD 2004/4 - Consideration for a supply without transferring money, such as where parties only make book entries
This determination explains that consideration can be provided or received by way of setting off mutual liabilities. It describes circumstances in which a set-off can occur. The determination has been issued on 1 December 2004.
GSTD 2006/4 - Government entities and the margin scheme
This determination considers whether item 4 in the table in subsection 75-10(3) of the GST Act applies if real property was vested for no consideration in a government department or agency on or after 1 July 2000 but was held by another department or agency of the Commonwealth or the same State or Territory since before 1 July 2000.
RCTI 2000/21 - Telephone information service providers
ATO ID 2001/133 - GST and stamp duty
This ATO ID considers, with reference to the Division 81 determination, the GST status of a payment of stamp duty by an entity to a state government in the course of its enterprise, and the subsequent on-charging of this 'stamp duty' to the entity's clients.
ATO ID 2001/474 - GST and payments for seconded employees
This ATO ID considers whether a government agency is making a taxable supply under section 9-5 of the GST Act when it receives payment for secondment of its employees to another entity.
ATO ID 2002/533 - GST and the dairy adjustment levy on flavoured milk
This ATO ID considers whether a retailer that makes a taxable supply of flavoured milk is required to pay GST under section 9-70 of the GST Act on the total value of its supply, including an amount to cover the dairy adjustment levy (DAL).
ATO ID 2002/877 - GST and amount for a vehicle modification permit included in price charged to customer for vehicle modifications
This ATO ID considers whether the entire fee charged by a supplier of motor vehicle modifications is consideration for its supply where the fee includes an amount for a vehicle modification permit that the customer is legally required to obtain and that is listed in the Treasurer's Determination made for the purposes of Division 81 of the GST Act.
ATO ID 2002/1052 - GST and reimbursement of salary
This ATO ID considers whether a government department is making a taxable supply when its employee transfers to another government department which reimburses the transferring department for salary that the transferring department overpaid to the employee.
ATO ID 2003/952 - GST and amount for a permit included in price charged to customer for the supply of services
This ATO ID considers whether the entire fee collected by an entity, a supplier of services, is consideration for a taxable supply that it makes under section 9-5 of the GST Act, where the fee includes an amount for a permit that the customer is legally required to obtain and that is listed in the Treasurer's determination made for the purposes of Division 81 of the GST Act.
ATO ID 2003/1182 - GST and transfer of long service leave entitlements
This ATO ID considers whether a local government employer makes a taxable supply when it receives a payment in respect of a new employee's long service leave entitlements which accrued with the employee's former local government employer.
ATO ID 2004/315 - GST and sale of land by the sheriff of a court
This ATO ID considers whether a government department that employs the sheriff of a court is making a taxable supply under either section 105-5 or section 9-5 of the GST Act, when, under an enforcement warrant, the sheriff is required to sell the property of a debtor.
ATO ID 2004/362 - GST and transfer of annual leave, annual leave loading, flexitime and sick leave entitlements
This ATO ID considers whether a government agency employer makes a taxable supply when it receives a payment in respect of a new employee's annual leave, annual leave loading, flexitime and sick leave which accrued with the employee's former government agency employer.
ATO ID 2004/485 - GST and sale of impounded livestock by a local council
This ATO ID considers whether a local council is making a taxable supply under either section 105-5 or section 9-5 of the GST Act when, under council by-laws, it sells impounded livestock.
ATO ID 2004/486 - GST and proceeds received by owner of impounded livestock sold by a local council
This ATO ID considers whether an entity, a farmer, is making a taxable supply under section 9-5 of the GST Act when, after lodging a claim under the relevant local council by-laws, it receives proceeds from the sale of its impounded livestock.
ATO ID 2004/674 - GST and sale of farm land that includes the assignment of a lease of Crown land that is dedicated as a future road
This ATO ID considers whether a farm operator is making a GST-free supply under section 38-480 of the GST Act when, as part of the sale of farm land, the entity assigns its interest under a lease of Crown land that is dedicated as a future road.
ATO ID 2005/25 - GST and the dairy adjustment levy on flavoured milk supplied by a wholesaler
This ATO ID considers whether a wholesaler that makes a taxable supply of flavoured milk, includes the amount of the dairy adjustment levy (DAL) when calculating the GST payable on its supply under section 9-70 of the GST Act.
ATO ID 2005/337 - GST and a local government as an associate of State Government departments
This ATO ID considers whether a local government body is an associate of Government Departments of the State in which they reside, for the purposes of Division 72 of the GST Act.
Last Modified: Friday, 19 October 2012