Registration related issues
Issue 4.5 - Proof of identity for non-resident registration
The issue raised by ICAA appears in the NTLG Goods and Services Tax Sub-committee minutes - 14 May 2007.
Raised by
ICAA
Date raised
January 2004
Update November 2008
A September action item was to review the consistency of treatment of applications for registration by non residents and report back to members. This is the response provided on 6 October 2008.
As with any new process/procedure there are some teething problems during implementation, and the Tax Office recognises that during this period some applications may have been actioned outside the standard process. We believe this may have been occurring when an individual non-resident applies for both a tax file number (TFN) and Australian business number (ABN) at the same time. In these instances the Newcastle team does not process the TFN application but forwards it to another part of the office.
The registration policy area has been working closely with the processing areas to remove any inconsistencies arising from this process, and to ensure that all clients are treated in accordance with the prevailing policy. However the Tax Office acknowledges that the nature of non-resident clients/businesses requires some flexibility in its approach, particularly for countries that are not signatory to the Hague Convention.
The Tax Office would like to close this issue at the next meeting. We are confident that members will have seen an improvement in processing by that meeting. If members have any residual concerns regarding specific cases we suggest they provide details to Owen Clancy to ensure that appropriate and timely resolution can be reached.
We seek members' feedback on their experiences since the September 2008 meeting prior to finalising this issue.
Issue 4.6 - Retrospective GST registration cancellation
The issue raised by ICAA appears in the minutes for the NTLG GST Sub-group updates - 4 June 2008.
Raised by
ICAA
Date raised
9 May 2008
Update November 2008
This issue relates to the wording in a fact sheet and forms about leaving the GST system, and the registration cancellation form. Since the September 2008 meeting there have been discussions with members out of session and the fact sheets are being reviewed in light of that feedback.
We are continuing to review the relevant documentation. Members will recall that the consensus at the previous meeting was that the matters discussed regarding RCTIs were potentially questions for the Board of Taxation review and we need to progress this issue having that in mind.
Issue 4.7 - Increasing adjustments under Division 138 GSTA TPP 096
Raised by
Tax Office
Date raised
14 November 2008
Update November 2008
Members were sent an issues paper which outlines a proposal to withdraw Goods and Services Tax Advice GSTA TPP 096 Goods and Services Tax Is there is an increasing adjustment under Division 138 of the GST Act if an entity carrying on a farming business undertakes improvements to its farm land and subsequently cancels its GST registration?
We welcome your comments to this paper which should be forwarded by email to Shaun Milner.
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Last Modified: Friday, 21 May 2010