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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, including:

    • consideration 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.

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

    Registered
    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    Draft MT 2018/D1 was withdrawn with effect from 4 December 2019.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. Further guidance on this and related issue is being considered.

    Contact
    taxcredits@ato.gov.au

    See also:

    [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

    [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
    November 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
    December 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

    Last modified: 05 Oct 2020QC 50319