[4095] Definition of Australian consumer
Title
Draft Goods and Services Tax Ruling
Goods and services tax: determining if you are making cross-border supplies to an Australian consumer
Purpose
This Draft Ruling provides the Commissioner’s view on when supplies of things other than goods or real property made to Australian consumers are connected with the indirect tax zone under paragraph 9-25(5)(d) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
This Draft Ruling will replace Goods and Services Tax Ruling GSTR 2017/1 Goods and services tax: making cross border supplies to Australian consumers, which will be withdrawn. However, the Commissioner’s view has not changed. The new Draft Ruling will clarify and expand on the existing views in GSTR 2017/1. However, due to a number of structural changes and additions, we will issue a new Draft Ruling rather than publish a draft update to GSTR 2017/1.
The Draft Ruling includes:
- greater clarity regarding the Commissioner’s expectations in determining when a recipient can be treated as not being an Australian consumer due to a belief they are registered for goods and services tax
- options available to determine whether a recipient is (or is not) an Australian consumer outside of applying the safe harbour rules under section 84-100 of the GST Act.
Expected completion
June 2026
Contact
Jo Drum, Technical Leadership and Advice – GST
Phone: 03 8792 1469
[4175] Build-to-rent
Title
Addendum to Goods and Services Tax Ruling
Draft update to Goods and Services Tax Ruling GSTR 2012/6DC Goods and services tax: commercial residential premises
Purpose
Modern build-to-rent developments have evolved and include different occupancy arrangements and physical characteristics to traditional rental accommodation. The draft update to GSTR 2012/6DC published on 5 November 2025. It provides further clarity on how the existing law applies to modern build-to-rent developments and assists taxpayers to determine whether their premises are residential premises or commercial residential premises.
The Commissioner's view remains unchanged and is not being reviewed. The intent of the draft update, when finalised as an addendum, is to clarify and expand on the existing principles.
We are also developing web guidance to provide guidance on the main GST issues that developers and operators of build-to-rent residential developments need to consider, including entitlement to GST credits, treatment of supplies and adjustments.
The addendum and web guidance will provide greater certainty for taxpayers on how to practically apply the existing law and ATO view in their build-to-rent developments.
Expected completion
To be advised
Comments
GSTR 2012/6DC published on 5 November 2025. Comments period closed on 19 December 2025.
Contact
Taylor Berry, International, Support and Programs
Phone: 08 9268 0041
[4258] Care services and accommodation in retirement villages
Title
Draft update to Goods and Services Tax Ruling
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
An update to GSTR 2012/3 is required to reflect amendments to section 38-25 of the A New Tax System (Goods and Services Tax) Act 1999 because of the commencement of the Aged Care Act 2024 on 1 November 2025.
We are also updating our web guidance on GST and residential care and GST and home care to reflect these legislative changes.
Expected completion
July 2026
Contact
Rebekah Coote, International, Support and Programs
Phone: 07 3213 8278
[4268] Recipient created tax invoices [new]
Title
Draft Goods and Services Tax Ruling
Goods and services tax: recipient created tax invoices
Purpose
This Draft Ruling will:
- outline the Commissioner’s view on recipient created tax invoices (RCTIs) and the application of the A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023 (2023 RCTI Determination)
- replace Goods and Services Tax Ruling GSTR 2000/10 Goods and services tax: recipient created tax invoices, which outlined the application of previous RCTI determinations that have repealed, and
- explain the requirements of the 2023 RCTI Determination and clarify and expand on the existing views in GSTR 2000/10 (to the extent they do not relate to repealed RCTI determinations).
Expected completion
July 2026
Contact
Djurdja Gayler, Technical Leadership and Advice, GST
[4277] Passing on excess GST under Division 142 [new]
Title
Decision impact statement
Decision impact statement on Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172
Purpose
This Decision impact statement outlines the ATO's response to the Full Federal Court’s decision in this case, which concerns whether an amount of excess GST had been passed on to purchasers of residential units for the purposes of section 142-10 of the A New Tax System (Goods and Services Tax) Act 1999.
Comments
The Decision impact statement on Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172 published on 27 May 2026. Comments period closes on 26 June 2026.
Contact
Elena Stamatovska, Tax Counsel Network