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  • Advice under development – GST issues

    We are developing advice and guidance on the following GST issues.

    See also:

    [3852] GST – supplies of goods connected with the indirect tax zone

    Title
    Final Goods and Services Tax Ruling
    Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)

    Registered
    March 2017

    Purpose
    The final ruling will explain the Commissioner’s views on when a supply of goods will be connected with the indirect tax zone.

    Expected completion
    August 2018

    Comments
    Draft GSTR 2017/D1 published on 6 December 2017.

    [3853] GST – supplies of real property connected with the indirect tax zone

    Title
    Final Goods and Services Tax Ruling
    Goods and services tax: supplies of real property connected with the indirect tax zone (Australia)

    Registered
    March 2017

    Purpose
    The final Ruling will explain the Commissioner’s views on when a supply of real property will be connected with the indirect tax zone.

    Expected completion
    August 2018

    Comments
    Draft GSTR 2017/D2 published on 6 December 2017.

    [3869] Time limits on entitlements to input tax credits

    Title
    Draft Goods and Services Tax Determination
    Goods and services tax: entitlement to an input tax credit when the time limit in Division 93 of the A New Tax System (Goods and Services Tax) 1999 (GST Act) has expired.

    Registered
    10 July 2017

    Purpose
    The draft Determination will set out the Commissioner's proposed views on when an entitlement to an input tax credit does not cease under Division 93 of the GST Act.

    Expected completion
    October 2018

    [3870] GST – supplies of intangibles connected with Australia

    Title
    Draft Goods and Services Tax Ruling
    Goods and services tax: supplies of intangibles connected with the indirect tax zone (Australia)

    Registered
    9 June 2017

    Purpose
    The draft Ruling will set out the Commissioner’s proposed views on when a supply of intangibles will be connected with the indirect tax zone.

    Expected completion
    October 2018

    [3915] GST – improvements on the land

    Title
    Final Addendum to GSTR 2006/6

    Goods and services tax: improvements on the land for the purposes of Subdivision 38–N and Division 75

    Registered
    4 May 2018

    Purpose
    The final Addendum to GSTR 2006/6 will provide further details and clarification of the ATO view. The proposed changes to GSTR 2006/6 will provide greater certainty and make it easier for relevant entities to comply with their GST obligations.

    Expected completion
    To be advised

    Comments
    Draft Addendum to GSTR 2006/6 published on 27 June 2018. Comments period closes on 10 August 2018.

    [3931] GST – inbound tour operators

    Title
    Draft Practical Compliance Guideline
    GST – inbound tour operators and agency

    Registered
    1 March 2018

    Purpose
    The draft Guideline will describe the proposed circumstances in which the Commissioner will not apply his compliance resources to examine whether or not an inbound tour operator is acting as an agent for its non-resident clients. When finalised, an inbound tour operator may self-assess as an agent of a non-resident if they meet the requirements under the Guideline.

    Expected completion
    8 August 2018

    Last modified: 03 Aug 2018QC 50319