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  • Advice under development – GST issues

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

    [3869] Time limits on entitlements to tax credits

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

    Purpose
    The draft 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    Draft MT 2018/D1 was withdrawn with effect from 4 December 2019.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 a related issue are being considered.

    Contact
    Tim Sporne, Office of the Chief Tax Counsel
    Phone: (08) 8218 9310
    Tim.Sporne@ato.gov.au

    See also

    [4015] GST – supply of burial rights by a government agency

    Title
    Final Goods and Services Tax Determination
    Is the supply of a burial right in respect of a public cemetery subject to GST?

    Purpose
    This final Determination will set out the Commissioner's view on the GST consequences where an Australian government agency supplies a right of burial in respect of a public cemetery.

    Expected completion
    To be advised

    Comments
    Draft GSTD 2021/D2 published on 26 May 2021. Comments period closed on 23 July 2021. We are currently reviewing the large number of submissions received.

    Contact
    Melissa Harrison, Small Business
    Phone: (08) 8218 9296
    Melissa.Harrison@ato.gov.au

    [4021] GST – care services and residential accommodation

    Title
    Draft update to Goods and Services Tax Ruling GSTR 2012/3
    Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels

    Purpose
    This draft update will clarify when the provision to residents, residing in a serviced apartment within a retirement village, of daily meals and heavy laundry services by an operator, will satisfy the requirements of paragraph 38-25(3A)(b) of the A New Tax System (Goods and Services Tax) Act 1999.

    Expected completion
    To be advised

    Comments
    Draft GSTR 2012/3DC2 published on 17 December 2021. The comments period closed on 11 March 2022.

    Contact
    Cheryl D’Amico, Office of the Chief Tax Counsel
    Phone: (07) 3213 8158
    Cheryl.D’Amico@ato.gov.au

    [4032] GST and tax law partnerships

    Title
    Draft update to Goods and Services Tax Ruling GSTR 2004/6
    Goods and services tax: tax law partnerships and co-owners of property

    Purpose
    This draft update to GSTR 2004/6 will update our advice and guidance on tax law partnerships to improve the clarity of the general principles.

    Expected completion
    July 2022

    Comments
    Expected completion of this product is delayed; however, we are actively working to finalise this product.

    Contact
    Melissa Harrison, Small Business
    Phone: (08) 8218 9296
    Melissa.Harrison@ato.gov.au

    [4040] Passing on and refund of excess GST

    Title
    Decision impact statement on M3K Services Pty Ltd and Commissioner of Taxation [2021] AATA 4416

    Purpose
    This Decision impact statement outlines the ATO’s response to the decision of the Administrative Appeals Tribunal which concerns whether the taxpayer passed on excess goods and services tax (GST) to its customers and, if it had, whether the excess GST was refundable to the taxpayer under section 142-15 of the A New Tax System (Goods and Services Tax) Act 1999.

    Comments
    The Decision impact statement on M3K Services Pty Ltd and Commissioner of Taxation [2021] AATA 4416 published on 24 March 2022. Comments close on 22 April 2022.

    Expected completion
    To be advised

    Contact
    Elena Stamatovska, Office of the Chief Tax Counsel
    Phone: (08) 8601 9955
    Elena.Stamatovska@ato.gov.au

    Last modified: 07 Apr 2022QC 50319