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  • Advice under development – GST issues

    Effect of COVID-19 on our work

    Our public advice and guidance program continues to have a focus on COVID-19 related issues. Issues on which we are currently preparing COVID-19 related guidance include the following:

    However, we have returned to our ongoing program of work and are updating the status of issues listed on the Program.

    If you are concerned about the delay in the delivery of particular pieces of public advice and guidance, email us at publicguidance@ato.gov.au

    See also:

    [3869] Time limits on entitlements to tax credits

    Title
    Draft Miscellaneous Taxation Ruling
    Time limits for claiming an input tax or fuel tax credit

    Purpose
    The draft Ruling will set out the Commissioner's views on when entitlements to an input tax credit and fuel tax credits do not cease.

    Expected completion
    To be advised

    Comments
    Draft MT 2018/D1 was withdrawn with effect from 4 December 2019. Following recent Federal Court decisions, this draft Ruling no longer reflects the Commissioner's view on the time limits for claiming an input tax credit or fuel tax credit. Further guidance on this and a related issue are being considered.

    Contact
    taxcredits@ato.gov.au

    See also:

    Phone: (07) 3213 5676
    James.Francis@ato.gov.au

    Ruth Hegney, Small Business
    Phone: (08) 9268 6158
    Ruth.Hegney@ato.gov.au

    [3997] GST – adjustable beds

    Title
    Final Goods and Services Tax Determination
    Goods and services tax: when is the supply of an adjustable bed GST-free under subsection 38-45(1) of the A New Tax System (Goods and Services Tax) Act 1999?

    Purpose
    The final Determination will set out the Commissioner's view about when an adjustable bed in items 59 and 60 of Schedule 3 to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) are GST-free.

    The final Determination will explain the Commissioner’s view on the phrase ‘specifically designed’ for people with an illness or disability, and ‘is not widely’ used by people without an illness or disability for the purposes of paragraph 38-45(1)(b) of the GST Act. However, it will not cover table item 61 (hospital-type beds) in Schedule 3 of the GST Act.

    Expected completion
    To be advised

    Comments
    Draft GSTD 2021/D1 published on 21 April 2021. Comments period closes on 21 May 2021.

    Contact
    Melissa Harrison, Small Business
    Phone: (08) 8218 9296
    Melissa.Harrison@ato.gov.au

    [3998] GST – cross-border legislative amendments

    Title
    Draft Addendum
    Goods and Services Tax Ruling GSTR 2004/7 Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999:

    • when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'?
    • when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?

    Purpose
    This draft Addendum is being progressed to reflect law change introduced by the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 and to align with other recent GST rulings.

    Expected completion
    Mid 2021

    Comments
    Completion of this Addendum has been revised as a result of the prioritisation of other work.

    Contact
    Melissa Harrison, Small Business
    Phone: (08) 8218 9296
    Melissa.Harrison@ato.gov.au

    Michelle Brown, Small Business
    Phone: (08) 8208 1362
    MichelleL.Brown@ato.gov.au

    [4015] GST – supply of burial rights by a government agency

    Title
    Draft Goods and Services Tax Determination
    Is the supply of a burial right in respect of a public cemetery subject to GST?

    Purpose
    This draft Determination will set out the Commissioner's proposed view on the GST consequences where an Australian government agency supplies a right of burial in respect of a public cemetery.

    Expected completion
    May 2021

    Contact
    Melissa Harrison, Small Business
    Phone: (08) 8218 9296
    Melissa.Harrison@ato.gov.au

    [4021] GST – care services and residential accommodation

    Title
    Draft Addendum to Goods and Services Tax Ruling GSTR 2012/3
    Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels

    Purpose
    This Draft Addendum will clarify when the provision to residents, residing in a serviced apartment within a retirement village, of daily meals and heavy laundry services by an operator, will satisfy the requirements of paragraph 38-25(3A)(b) of the A New Tax System (Goods and Services Tax) Act 1999.

    Expected completion
    May 2021

    Contact
    Cheryl D’Amico
    Phone: (07) 3213 8158
    Cheryl.D’Amico@ato.gov.au

    Last modified: 04 May 2021QC 50319