On this page
- [3869] Time limits on entitlements to tax credits
- [4015] Supply of burial rights by a government agency
- [4060] ATM fees and credit, debit and prepaid card surcharges [updated]
- [4096] Supplies of combination food [updated]
- [4111] Supplies of land with no improvements involving multiple titles [new]
- [4125] Frozen foods marketed as prepared meals [updated]
[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Draft MT 2018/D1 was withdrawn with effect from 4 December 2019.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
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
February 2024
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 awaiting finalisation of the appeals process for Banktech Group Pty Ltd and Commissioner of Taxation [2023] AATA 3850.
Contact
Stephen Willis, Internationals, Support and Programs
Phone: (07) 3121 7059
[4096] Supplies of combination food
Title
Final Goods and Services Tax Determination
Supplies of combination food
Purpose
This final Determination will provide the Commissioner’s view on the meaning of ‘combination’ for the purposes of paragraph 38-3(1)(c) of A New Tax System (Goods and Services Tax) Act 1999 following the Administrative Appeals Tribunal decision in Chobani Pty Ltd and Commissioner of Taxation [2023] AATA 1664.
Expected completion
To be advised
Comments
Draft GSTD 2023/D1 published on 11 October 2023. Comments period closed on 10 November 2023 and we are currently reviewing the comments received.
Contact
Jo Drum, Internationals, Support and Programs
Phone: (03) 8792 1469
[4111] Supplies of land with no improvements involving multiple titles
Title
Draft 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 draft 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.
Expected completion
March 2024
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
Title
Decision impact statement on Simplot Australia Pty Limited v Commissioner of Taxation [2023] FCA 1115
Purpose
The Decision impact statement outlines the ATO’s response to the Federal Court decision, which concerned whether 6 frozen food products were of a kind 'marketed as a prepared meal' and therefore taxable under paragraph 38-3(c) of the GST Act.
Comments
The Decision impact statement on Simplot Australia Pty Limited v Commissioner of Taxation [2023] FCA 1115 published on 8 November 2023. Comments period closes on 8 December 2023.
Contact
Renae Carter, Office of the Chief Tax Counsel
Phone: (02) 9374 2942
Title
Draft Goods and Services Tax Determination
Food of a kind marketed as a prepared meal
Purpose
This draft 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.
Expected completion
February 2024
Contact
Jo Drum, Internationals, Support and Programs
Phone: (03) 8792 1469