[4095] Definition of Australian consumer [new]
Title
Addendum to Goods and Services Tax Ruling
Goods and Services Tax Ruling GSTR 2017/1 Goods and services tax: making cross border supplies to Australian consumers
Purpose
This Ruling provides the Commissioner’s view on when supplies of things other than goods or real property made to Australian consumers are connected with the indirect tax zone under paragraph 9-25(5)(d) of A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
This provision (and related provisions) has been in operation since 1 July 2017. From compliance reviews undertaken over the past few years, it has become apparent that certain points need to be clarified.
Therefore, we are updating the ruling to provide:
- greater clarity regarding the Commissioner’s expectations in determining when a recipient can be treated as not being an Australian consumer due to a belief they are registered for GST
- options available to determine whether a recipient is (or is not) an Australian consumer outside of applying the safe harbour rules under section 84-100 of the GST Act.
Structural changes may also be made to improve readability when adding new content to capture the above points.
Expected completion
April 2026
Contact
Philip Borrell, Tax Counsel Network
Phone: (03) 8601 9455
[4130] Supplies of sunscreen
Title
Final Goods and Services Tax Determination
Supplies of sunscreen
Purpose
This Determination sets out the Commissioner’s preliminary view on when a supply of a sunscreen preparation is GST-free under subsection 38-47(1) of the A New Tax System (Goods and Services Tax) Act 1999. Draft Goods and Services Tax Determination GSTD 2024/D2 Goods and services tax: supplies of sunscreen published on 14 August 2024. Comments period closed 13 September 2024.
Expected completion
Late 2025
Contact
Sharon Iselin, International, Support and Programs
Phone: (07) 3121 7318
[4132] New residential premises – updates to reflect AAT decision
Title
Addendum to Goods and Services Tax Ruling
Goods and Services Tax Ruling GSTR 2003/3 Goods and services tax: when is a sale of real property a sale of new residential premises?
Purpose
Minor updates are being made to GSTR 2003/3 to reflect the favourable Administrative Appeals Tribunal (AAT) decision in Domestic Property Developments Pty Ltd as trustee for the Dals Property Trust and Commissioner of Taxation [2022] AATA 4436. In particular, the updates reflect that the AAT stated that the 5-year period during which premises have been used only for making certain input taxed supplies (such that they are no longer be new residential premises) must be a continuous period and does not include periods when the premises are held for sale or marketed for sale.
Comments
Draft update GSTR 2003/3DC published on 9 July 2025. Comments period closed on 8 August 2025.
Expected completion
To be advised
Contact
Bo-Mi Bender, Tax Counsel Network
Phone: (03) 9937 9697
Title
Addendum to Goods and Services Tax Ruling
Goods and Services Tax Ruling GSTR 2009/4 Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose
Purpose
Minor updates are being made to GSTR 2009/4 to reflect the favourable AAT decision in Domestic Property Developments Pty Ltd as trustee for the Dals Property Trust and Commissioner of Taxation [2022] AATA 4436. In particular, the updates reflect that the AAT confirmed our view that marketing premises for sale is a 'use' of premises. However, the AAT clarified that the meaning of ‘used’ and ‘applied’ should not be interpreted consistently as a matter of course and that ‘used’ takes its ordinary meaning.
Comments
Draft update GSTR 2009/4DC published on 9 July 2025. Comments period closed on 8 August 2025.
Expected completion
To be advised
Contact
Bo-Mi Bender, Tax Counsel Network
Phone: (03) 9937 9697
[4175] Build-to-rent
Title
Draft update to Goods and Services Tax Ruling
Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises
Purpose
Modern build-to-rent developments have evolved and include different occupancy arrangements and physical characteristics to traditional rental accommodation. The draft update to GSTR 2012/6 will provide further clarity on how the existing law applies to modern build-to-rent developments and assist taxpayers to determine whether their premises are residential premises or commercial residential premises.
The Commissioner's view outlined in GSTR 2012/6 remains unchanged and is not being reviewed. The intent of the draft update is to clarify and expand on the existing principles.
We are also developing web guidance to provide guidance on the main GST issues that developers and operators of build-to-rent residential developments need to consider, including entitlement to GST credits, treatment of supplies and adjustments.
The draft update and web guidance will provide greater certainty for taxpayers on how to practically apply the existing law and ATO view in their build-to-rent developments.
Expected completion
Late 2025
Contact
Tanya O’Callaghan, International, Support and Programs
Phone: (07) 3213 8429
[4186] GST and formula products [updated]
Title
Draft Goods and Services Tax Determination
Supplies of formula products
Purpose
This Determination will outline the Commissioner's view on when the supply of a formula product is GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). This involves consideration of the meaning of the term ‘infant’ in the context of table item 13 of Schedule 2 to the GST Act, which provides that ‘beverages, and ingredients for beverages, of a kind marketed principally as food for infants or invalids’ are GST-free. This issue is currently considered in Issue 14 – Beverage for infants of the food industry register. Since this was published, there have been significant developments in the industry and we have received feedback asking us to review if an infant can be a person beyond the age of 12 months.
Expected completion
Late 2025
Comments
We are further considering the scope of the draft Determination.
Contact
Renae Carter, Tax Counsel Network
Phone: (02) 9374 2942