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  • Providing law clarity and advice

    We offer public and private advice and guidance to help our clients understand how the law applies to them. We are improving the quality and timeliness of our private rulings and guidance.

    In 2018–19, we finalised 641 GST-related private ruling requests; finalising 98% within 28 calendar days of receiving all the necessary information. In 2017–18, we finalised 95% within 28 days. Private ruling requests in 2018–19 decreased by 23.7% compared with the previous year.

    We completed 4,712 guidance cases, finalising 97% of requests within 28 calendar days, an increase of 2% compared to 2017–18 where 95% were finalised within 28 calendar days. In 2018–19, the number of guidance cases completed decreased 14.2% from last year.

    Reasons for the variation in private ruling and guidance requests include:

    • a significant decrease in guidance requests about ride-sourcing, as we widely communicated the ATO view
    • a decline in guidance requests pertaining to the core provisions such as registrations, food classification and international matters
    • lower than anticipated enquiries on low value imported goods and GST at settlement, due to the public advice and guidance we provided and the outreach with those impacted by the GST changes.

    In 2018–19, some public advice and guidance (PAG) was part of a deliberate risk mitigation strategy. Others were in response to law changes, with the remainder addressing emerging risks as the year unfolded. They included:

    • GSTR 2018/1 and 2 and DCC 2019/1 – required to update the ATO view in light of new and amended legislation around ‘connected with the indirect tax zone’, cross-border measures and the definition of digital currency.
    • GSTR 2004/DC1, GSTD 2018/D1 and GSTD 2019/D1 – necessary components of the ATO’s broader FSI risk strategy to address long-standing complexities around apportionment methodology.
    • WTI 2018/1 and WAN 2018/1 – remade due to the sun-setting provisions.
      Last modified: 01 Jul 2020QC 61031