Advice under development – GST issues
We are developing advice and guidance on the following GST issues.
See also:
[3852] GST – supplies connected with the indirect tax zone (goods)
Title
Final Goods and Services Tax Ruling
Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)
Registered
March 2017
Purpose
The final Ruling will explain the Commissioner’s views on when a supply of goods will be connected with the indirect tax zone.
Expected completion
September 2018
Comments
Draft GSTR 2017/D1 published on 6 December 2017.
[3869] Time limits on entitlements to input tax credits
Title
Draft Goods and Services Tax 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
The draft Determination will set out the Commissioner's proposed views on when an entitlement to an input tax credit does not cease under Division 93 of the GST Act.
Expected completion
October 2018
[3870] GST – supplies connected with Australia (intangibles)
Title
Draft Goods and Services Tax Ruling
Goods and services tax: supplies of intangibles connected with the indirect tax zone (Australia)
Registered
9 June 2017
Purpose
The draft Ruling will set out the Commissioner’s proposed views on when a supply of intangibles will be connected with the indirect tax zone.
Expected completion
October 2018
[3915] GST – improvements on the land
Title
Final Addendum to GSTR 2006/6
Goods and services tax: improvements on the land for the purposes of Subdivision 38–N and Division 75
Registered
4 May 2018
Purpose
The final Addendum to GSTR 2006/6 will provide further details and clarification of the ATO view. The proposed changes to GSTR 2006/6 will provide greater certainty and make it easier for relevant entities to comply with their GST obligations.
Expected completion
To be advised
Comments
Draft Addendum to GSTR 2006/6 published on 27 June 2018. Comments period closed on 10 August 2018.
[3931] GST – inbound tour operators and agency
Title
Practical Compliance Guideline
GST – inbound tour operators and agency
Registered
1 March 2018
Purpose
The final Guideline will describe the circumstances in which the Commissioner will not apply his compliance resources to examine whether or not an inbound tour operator is acting as an agent for its non-resident clients. When finalised, an inbound tour operator may self-assess as an agent of a non-resident if they meet the requirements under the Guideline.
Expected completion
To be advised
Comments
Draft PCG 2018/D7 published on 21 August 2018. Comments period closes on 21 September 2018.
We are developing advice and guidance on the following GST issues.