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 Taxation Ruling
Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)
Registered
March 2017
Purpose
To explain the Commissioner’s views on when a supply of goods will be connected with the indirect tax zone.
Expected completion
To be advised
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 Taxation Ruling
Goods and services tax: supplies of real property connected with the indirect tax zone (Australia)
Registered
March 2017
Purpose
To explain the Commissioner’s views on when a supply of real property will be connected with the indirect tax zone.
Expected completion
To be advised
Comments
Draft GSTR 2017/D2 published on 6 December 2017.
[3869] Time limits on entitlements to input tax credits
Title
Draft Goods and Services Taxation 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
To explain the Commissioner's views on when an entitlement to an input tax credit does not cease under Division 93 of the GST Act.
Expected completion
May 2018
[3870] Supplies connected with Australia
Title
Addendum to GSTR 2000/31 Goods and services tax: supplies connected with Australia
Registered
9 June 2017
Purpose
To update GSTR 2000/31 following legislative amendments to the GST Act relating to cross border supplies.
Expected completion
April 2018
We are developing advice and guidance on the following GST issues.