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  • 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 Issues that are still relevant are being progressively withdrawn and replaced by GST Advice.

    You can view withdrawn issues by clicking on the View Archive links located throughout the register.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.

    For GST, Luxury Car Tax and Wine Equalisation Tax purposes, from 1 July 2015, where the term ‘Australia’ is used in this document, it is referring to the ‘indirect tax zone’ as defined in subsection 195-1 of the GST Act.

      Last modified: 04 Aug 2016QC 16309