Advice under development – GST issues
Effect of COVID-19 on our work
Our public advice and guidance program is currently focused on:
- supporting the community with a range of tax and super issues arising from the impacts of COVID-19 on the community, and
- providing practical guidance on the tax and super aspects of the Government’s economic response.
GST issues on which we are currently preparing COVID-19 related guidance include the following:
- assessability and GST treatment of Government payments, grants and other relief
- GST obligations for temporary employees working in Australia due to COVID-19.
This is affecting the delivery of other advice and guidance products as listed on this page. We have considered the relative priority of the issues listed on this program. We will provide updates if we further revise our scheduling.
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
Miscellaneous Taxation Ruling
Time limits for claiming an input tax or fuel tax credit
Registered
10 July 2017
Purpose
The 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Draft MT 2018/D1 was withdrawn with effect from 4 December 2019.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. MT 2018/D1 will be replaced by a new public ruling in early 2020.
Contact
taxcredits@ato.gov.au
See also:
[3955] GST – assignment of payment streams
Title
Final Addendum to Goods and Services Tax Ruling GSTR 2004/4 Goods and services tax: assignment of payment streams including under a typical securitisation arrangement
Registered
November 2018
Purpose
The final Addendum will provide additional practical examples of whether common acquisitions made by a home loan originator relate to the supply of servicer services to a special purpose vehicle in the context of a typical securitisation arrangement.
Expected completion
September 2020
Comments
Draft GSTR 2004/4DC1 published on 5 April 2019. Comments period closed on 3 May 2019.
Contact
Virginia Gogan, Public Groups and International
Phone: (03) 8632 4643
Virginia.Gogan@ato.gov.au
Peter Joseph, Small Business
Phone: (07) 3213 8940
Peter.Joseph@ato.gov.au
[3956] GST – transaction accounts
Title
Final Goods and Services Tax Ruling
Goods and services tax: determining the creditable purpose of acquisitions in relation to transaction accounts
Registered
November 2018
Purpose
The final Ruling will set out the Commissioner’s views on how to apply paragraph 11-15(2)(a) of the A New Tax System (Goods and Services Tax) Act 1999 to acquisitions in relation to transaction accounts. This will explain how the Commissioner’s existing views in Goods and Services Tax Ruling GSTR 2008/1 Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose? apply in this specific context.
Expected completion
September 2020
Comments
Draft GSTR 2019/D1 published on 26 June 2019. Comments period closed on 9 August 2019.
Contact
Virginia Gogan, Public Groups and International
Phone: (03) 8632 4643
Virginia.Gogan@ato.gov.au
Peter Joseph, Small Business
Phone: (07) 3213 8940
Peter.Joseph@ato.gov.au
[3982] Development lease arrangements in the ACT
Title
Final Goods and Services Tax Determination
Development works in the Australian Capital Territory
Registered
August 2019
Purpose
The final Determination will clarify our view of the GST outcomes of development lease arrangements in the Australian Capital Territory.
Expected completion
To be advised
Comments
Draft GSTD 2019/D1 published on 13 December 2019. The comments period was extended and closed on 20 March 2020.
Contact
James Francis, Small Business
Phone: (07) 3213 5676
James.Francis@ato.gov.au
Ruth Hegney, Small Business
Phone: (08) 9268 6158
Ruth.Hegney@ato.gov.au
[3993] GST – apportionment of acquisitions in relation to transaction accounts
Title
Final Schedule 2 to PCG 2019/8 ATO compliance approach to GST apportionment of acquisitions that relate to certain financial supplies - transaction accounts
Registered
January 2020
Purpose
The final Schedule will add to the practical guidance in PCG 2019/8 by setting out the ATO’s proposed framework for how assessing the risk associated with apportionment methods used to determine the extent of creditable purpose of acquisitions to provide transaction accounts. This will complement our other public advice and guidance products by reflecting our expectations for how the Commissioner’s views are to be applied in practice in designing an apportionment method.
Expected completion
September 2020
Comments
Draft PCG 2019/8DC1 published on 3 June 2020. Comments close 3 July 2020.
Contact
Virginia Gogan, Public Groups and International
Phone: (03) 8632 4643
Virginia.Gogan@ato.gov.au
[3995] GST – application of GST-free provisions to supplies of transaction accounts
Title
Final Goods and Services Tax Determination
Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
Registered
February 2020
Purpose
The final Determination will set out the Commissioner's proposed view on the extent to which the supply of a transaction account is GST-free under table items 3 or 4(a) in subsection 38-190(1) of the GST Act.
The final Determination will complement other public advice and guidance products in relation to the creditable purpose of acquisitions to provide transaction accounts, including the final Schedule to PCG 2019/8 ATO compliance approach to GST apportionment of acquisitions that relate to certain financial supplies (see also item [3993].
Expected completion
September 2020
Comments
Draft GSTD 2020/D1 published on 3 June 2020. Comments close on 3 July 2020.
Contact
Ashley Dunstan, Public Groups and International
Phone: (07) 3121 7879
Ashley.Dunstan@ato.gov.au
Peter Joseph, Small Business
Phone: (07) 3213 8940
Peter.Joseph@ato.gov.au
[3997] GST – adjustable beds
Title
Draft 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?
Registered
March 2020
Purpose
The draft Determination will set out our views 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 draft 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.
Expected completion
July 2020
Contact
Melissa Harrison, Small Business
Phone: (08) 8218 9296
Melissa.Harrison@ato.gov.au
[3998] GST – cross-border legislative amendments
Title
Draft Addendum
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'?
Registered
March 2020
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
September 2020
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
We are developing advice and guidance on the following GST issues.