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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 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

    Last modified: 12 Apr 2018QC 50319