• Advice under development – GST issues

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

    See also:

    [3778] Second-hand goods – definition

    Title
    Final Goods and Services Taxation Determination
    Goods and services tax: what is excluded from being second-hand goods by paragraph (b) of the definition of that term in Division 195 of the A New Tax System (Goods and Services Tax) Act 1999?

    Registered
    24 August 2016

    Purpose
    To explain the Commissioner's views on the interpretation of paragraph (b) of the definition of second-hand goods.

    Expected completion
    6 September 2017

    Comments
    GSTR 2017/D1 published on 22 February 2017

    [3829] Low value goods

    Title
    Final Law Companion Guideline
    GST on supplies made through electronic distribution platforms

    Purpose
    To explain the Electronic Distribution Platform (EDP) rules and when an operator of an EDP will be responsible for GST on a supply of offshore low value goods made through their platform.

    Expected completion
    To be advised

    Comments
    LCG 2017/D4 published on 8 June 017.

    Title
    Final Law Companion Guideline
    When is a redeliverer responsible for GST on a supply of low value imported goods?

    Purpose
    Provides guidance on when an entity is a redeliverer and when they will be responsible for GST on an offshore supply of low value goods.

    Expected completion
    To be advised

    Comments
    LCG 2017/D5 published on 8 June 2017.

    [3850] GST – what is a particular?

    Title
    Draft Goods and Services Taxation Determination
    Goods and services tax: what is a 'particular' for the purposes of amending an assessment of a net amount under subsection 155-70(1) of Schedule 1 to the Taxation Administration Act 1953?

    Registered
    March 2017

    Purpose
    To explain the Commissioner’s views on what is a particular for the purposes of subsection 155-70(1) of Schedule 1 to the Taxation Administration Act 1953 and in relation to amending an assessment of a net amount.

    Expected completion
    16 August 2017

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

    Title
    Draft 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
    30 August 2017

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

    Title
    Draft 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
    30 August 2017

    [3862] Meaning of 'supply'

    Title
    Addendum to GSTR 2006/9 Goods and services tax: supplies

    Purpose
    To update GSTR 2006/9, in particular paragraphs 71–91, following the High Court’s observations in Commissioner of Taxation v MBI Properties Pty Ltd.

    Expected completion
    16 August 2017

    Comments
    See also finalised consultation matter [201660]

    [3868] Supply of credit card – GST-free

    Title
    Final Goods and Services Tax Determination
    Goods and services tax: in what circumstances is the supply of a credit card GST-free under paragraph (a) of item 4 in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

    Registered
    May 2017

    Purpose
    To provide guidance regarding to what extent the supply of a credit card will be a supply made in relation to rights for use outside the indirect tax zone.

    Expected completion
    12 July 2017

    Comments
    To finalise GSTD 2014/D1 which was published on 2 April 2014.

    [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
    To be advised

    [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
    27 September 2017

    Last modified: 11 Jul 2017QC 50319