[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
October 2024
Comments
Draft Miscellaneous Taxation Ruling MT 2024/D1 Miscellaneous tax: time limits for claiming an input tax or fuel tax credit published on 21 February 2024. Comments period closed on 22 March 2024.
This updated draft Ruling replaces Draft Miscellaneous Taxation Ruling MT 2018/D1 Miscellaneous tax: time limits for claiming an input tax or fuel tax credit, which was withdrawn with effect from 4 December 2019, and reflects the Commissioner's view on the time limits for claiming an input tax credit or fuel tax credit following recent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
Tanya O’Callaghan, International, Support and Programs
Phone: (07) 3213 8429
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 Goods and Services Tax Determination GSTD 2021/D2 Goods and services tax: is the supply of a burial right in respect of a public cemetery subject to GST? published on 26 May 2021. We are currently reviewing the large number of submissions received.
Contact
Melissa Harrison, International, 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 GSTR 2014/2 Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges
Purpose
The Addendum will outline the ATO’s position on the meaning of ‘ATM’ and ‘ATM Services’ in Goods and Services Tax Ruling GSTR 2014/2DC1 Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges, following the decision in Banktech Group Pty Ltd v Commissioner of Taxation [2023] AATA 3850 (Banktech).
An Addendum to Goods and Services Tax Ruling GSTR 2002/2 Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions will also be issued, reflecting this position.
Expected completion
To be advised
Comments
The draft updates to GSTR 2014/2DC2 and GSTR 2002/2DC2 published on 4 September 2024. Comments period closes on 18 October 2024.
Contact
Bo-Mi Bender, Office of the Chief Tax Counsel
Phone: (03) 6235 6615
[4095] Cross-border supplies
Title
Draft update to Goods and Services Tax Ruling 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 (SLA Act). The changes impact how goods and services tax (GST) applies to cross-border supplies. Schedule 2 of the SLA Act (generally about business-to-business supplies) applies from 1 October 2016.
Expected completion
October 2024
Contact
Katrina Bond, International, Support and Programs
Phone: (03) 8792 1539
Title
Draft update to Goods and Services Tax Ruling 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 the SLA Act. The changes impact how GST applies to cross-border supplies. Schedule 1 of the SLA Act (about business to consumers supplies) applies from 1 July 2017 and Schedule 2 of the SLA Act (generally about business-to-business supplies) applies from 1 October 2016.
Expected completion
October 2024
Contact
Katrina Bond, International, Support and Programs
Phone: (03) 8792 1539
[4111] Supplies of land with no improvements involving multiple titles
Title
Addendum to Goods and Services Tax Ruling GSTR 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
The draft update to GSTR 2006/6DC2 published on 20 March 2024. Comments period closed 19 April 2024.
Expected completion
October 2024
Contact
Lachlan Hinchliff, International, 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] Food of a kind marketed as prepared meals [updated]
Title
Draft 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
Draft Goods and Services Tax Determination 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 closed 26 April 2024. We have reviewed the submissions and will add additional guidance for a broad range of salad products. We are issuing an updated draft for further consultation.
Expected completion
October 2024
Contact
Jo Drum, International, Support and Programs
Phone: (03) 8792 1469
[4130] Supplies of sunscreen
Title
Final Goods and Services Tax Determination
Supplies of sunscreen
Purpose
This Determination sets 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. Draft Goods and Services Tax Determination GSTD 2024/D2 Goods and services tax: supplies of sunscreen published on 14 August 2024. Comments period closed 13 September 2024.
Expected completion
To be advised
Contact
Sharon Iselin, International, Support and Programs
Phone: (07) 3121 7318
[4186] Toddler formula products
Title
Draft Goods and Services Tax Determination
Supplies of toddler formula products
Purpose
This Determination will outline the Commissioner's view of the term ‘infant’ in the context of table item 13 of Schedule 2 to the A New Tax System (Goods and Services Tax) Act 1999, which provides that ‘beverages, and ingredients for beverages, of a kind marketed principally as food for infants or invalids’ are GST-free. This issue is currently considered in Issue 14 – Beverage for infants of the food industry register. Since this was published, there have been significant developments in the industry and we have received feedback asking us to review if an infant can be a person beyond the age of 12 months.
Expected completion
December 2024
Contact
Jo Drum, International, Support and Programs
Phone: (03) 8792 1469