GST Issues register

The Australian Taxation Office (ATO) is decommissioning this issues register (previously called the TPIP Issues Register) and replacing it with a new public ruling product called GST Advice.

Redundant and out-dated issues have been moved from the issues register to the archive in consultation with representatives from the tax professional peak bodies. Issues that are still relevant are being progressively withdrawn and replaced by GST Advice.

You can view withdrawn issues by clicking on the View Archive links located throughout the register. In addition, you can read the Tax Office's position on current issues by clicking on the additional links provided.

GST Advice are located in the ATO Legal Database under GST public rulings. They are identified by distinctive numbers, starting from GSTA TPP 001 (where GSTA refers to GST Advice, and TPP refers to the tax professional partnership). You can quickly locate a particular GST Advice in the Legal Database by using the Quick Access function.

Issue no. 1 - Registration

Schedule:

• The postscript (a) indicates the date the original issue was placed on the register
• The postscript (u) indicates the date the original issue was updated
• The postscript (w) indicates the date the issue was withdrawn from the register
• Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 1 archive)

Date	Question	Further information
28/02/05(w)	1.1 Once-off acquisition, no enterprise.	These issues have been withdrawn and placed in the archive.
02/05/01(u) 14/06/05(w)	1.2 How should a joint venture outside the scope of Division 51 be registered for ABN/GST? There seems to be provision for ABN registration, but not GST.
02/05/01(u) 14/06/05(w)	1.3 Are participants in a managed agricultural business such as grape, olive tree plantation required to register for an ABN and GST, or can the manager of these operations register on behalf of the individuals?	GSTA TPP 001 replaces this issue. The original issue has been archived.
22/03/01 (u) 14/06/05(w)	1.4 Registration and sale of input taxed properties	This issue has been withdrawn and placed in the archive.
28/02/05(w)	1.5 GST registration and isolated transactions	This issue has been withdrawn and placed in the archive.
19/02/04(a) 14/06/05(w)	1.6 Supplies by overseas supplier made through an Australian resident agent	GSTA TPP 010 replaces this issue. The original issue has been archived