[3869] Time limits on entitlements to tax credits [updated]
Title
Final Miscellaneous Taxation Ruling
Time limits for claiming an input tax or fuel tax credit
Purpose
This Ruling sets out the Commissioner's views on when entitlements to an input tax credit and fuel tax credits do not cease.
Expected completion
June 2024
Comments
Draft MT 2024/D1 published on 21 February 2024. Comments period closed on 22 March 2024.
This updated draft Ruling replaces Draft MT 2018/D1 which was withdrawn with effect from 4 December 2019 and reflects the Commissioner's view on the time limits for claiming an input tax credit or fuel tax credit following recent Federal Court decisions.
Contact
Patrick Boyd, Office of the Chief Tax Counsel
Phone: (02) 6216 6538
For more information, see the Decision impact statement on Coles Supermarkets Australia Pty Ltd v Commissioner of Taxation [2019] FCA 1582.
[4015] 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 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. We are currently reviewing the large number of submissions received.
Contact
Melissa Harrison, Internationals, Support and Programs
Phone: (08) 8218 9296
[4060] ATM fees and credit, debit and prepaid card surcharges
Title
Addendum to Goods and Services Tax Ruling 2014/2 Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges
Purpose
The Addendum to this Ruling will reflect changes to the industry self-regulatory documents containing the definition of ‘ATM’ or ‘ATM Terminal’ (the replacement of the Consumer Electronic Clearing System Regulations and Manual with the Issuers and Acquirers Community Regulations and Code Set).
Updates for this industry change were also made to GSTR 2002/2 Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions in the Addendum to that Ruling that published on 22 March 2023. The update to GSTR 2014/2 also reflects changes in Reserve Bank of Australia rules for merchant surcharging and the Reserve Bank of Australia designation of prepaid cards.
Expected completion
To be advised
Comments
The draft update to GSTR 2014/2DC1 published on 22 March 2023. Comments period closed on 21 April 2023. Publication of the final update of GSTR 2014/2 is deferred as we work through the consequences of the decision in Banktech Group Pty Ltd and Commissioner of Taxation [2023] AATA 3850.
Contact
Stephen Willis, Internationals, Support and Programs
Phone: (07) 3121 7059
[4095] Cross-border supplies
Title
Update to GSTR 2005/6 Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999
Purpose
GSTR 2005/6 is being updated and modernised to reflect changes to subsection 38-190(3) of the A New Tax System (Goods and Services Tax) Act 1999 made by the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016. The changes impact how GST applies to cross-border supplies. Schedule 2 of this Act (generally about business-to-business supplies) applies from 1 October 2016.
Expected completion
August 2024
Contact
Katrina Bond, Internationals, Support and Programs
Phone: (03) 8792 1539
Title
Update to GSTR 2007/2 Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'?
Purpose
This Ruling is being updated and modernised to incorporate amendments made by Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016. The changes impact how GST applies to cross-border supplies. Schedule 1 of this Act (about business to consumers supplies) applies from 1 July 2017 and Schedule 2 of this Act (generally about business-to-business supplies) applies from 1 October 2016.
Expected completion
August 2024
Contact
Katrina Bond, Internationals, Support and Programs
Phone: (03) 8792 1539
[4111] Supplies of land with no improvements involving multiple titles [updated]
Title
Addendum to Goods and Services Tax Ruling 2006/6 Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75
Purpose
The Addendum will reflect the decision of the Full Federal Court in Commissioner of Taxation v Landcom [2022] FCAFC 204, that where a single piece of land comprising separately titled lots is supplied, each lot is considered separately when applying the unimproved land provisions.
Comments
GSTR 2006/6DC2 Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 published on 20 March 2024. Comments period closes 19 April 2024.
Expected completion
To be advised
Contact
Lachlan Hinchliff, Internationals, Support and Programs
Phone: (07) 3121 7866
For more information, see the Decision impact statement on Commissioner of Taxation v Landcom [2022] FCAFC 204.
[4125] Frozen foods marketed as prepared meals [updated]
Title
Final Goods and Services Tax Determination
Food of a kind marketed as a prepared meal
Purpose
This Determination will outline the Commissioner's view on the meaning of 'food of a kind marketed as a prepared meal' by reference to key concepts referred to in the Federal Court decision in Simplot Australia Pty Limited v Commissioner of Taxation [2023] FCA 1115.
Comments
GSTD 2024/D1 Goods and services tax: supplies of food of a kind marketed as a prepared meal published on 27 March 2024. Comments period closes 26 April 2024.
Expected completion
To be advised
Contact
Jo Drum, Internationals, Support and Programs
Phone: (03) 8792 1469
[4130] Supplies of sunscreen [new]
Title
Draft Goods and Services Tax Determination
Supplies of sunscreen
Purpose
This draft Determination will set out the Commissioner’s preliminary view on when a supply of a sunscreen preparation is GST-free under subsection 38-47(1) of the A New Tax System (Goods and Services Tax) Act 1999.
Expected completion
July 2024
Contact
Sharon Iselin, Internationals, Support and Programs
Phone: (07) 3121 7318