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  • Providing law clarity and advice

    We offer a range of products to help our clients understand how the law applies to them. This includes public and private advice and guidance.

    In 2017–18, we finalised 840 GST-related private ruling requests, 95% of which were finalised within 28 calendar days of receiving all the necessary information. This was an improvement on last year, where we finalised 91% within 28 days. The number of private rulings in 2017–18 was 12.3% more than the 748 requests received in 2016–17.

    In 2017–18, we completed 5,492 guidance cases, with 95% of requests finalised within 28 calendar days. Again, this is a slight improvement on last year’s figure of 93%. The number of guidance cases completed in 2017–18 increased by 17.6% compared to last year.

    We improved the quality and timeliness of our private rulings and guidance through streamlined work practices. This is reflected in significant improvements in meeting and exceeding ATO performance measures for accuracy, service, accountability and performance. We have received positive feedback from clients, including small and medium international businesses.

    In 2017–18, we provided the following public advice and guidance:

    • law companion rulings for low value imported goods, re-deliverers, electronic distribution platforms and for GST at settlement
    • draft rulings/addendums for goods and real property connected with the indirect tax zone and unimproved land
    • tailored cross-border GST web content to improve communication with and education of offshore suppliers
    • Practical Compliance Guidelines for customer-owned banking institutions
    • draft guidance on record keeping in the financial supply industry, outlining our expectations on the documentation to be held by financial supplies entities to substantiate their position
    • 67 new or updated ATO view and web guidance documents were published in 2017–18, including guidance for home care providers, adult and community education course providers, driving schools, digital currency and low value imported goods.

    In consultation with industry, we are developing advice and guidance on the GST treatment of credit card transactions and the accounts offered by card providers, to help industry understand and comply with the ATO view.

      Last modified: 18 Mar 2019QC 58283