• Telecommunications Industry Liaison Group - issues register


    Where appropriate, individual issues in this issues register include a reference to a public ruling which is related to the relevant issue. In some cases, the issue is itself labelled as a public ruling for the purposes of section 105-60 of Schedule 1 to the Taxation Administration Act 1953. Where an issue in this issue register simply sets out the way the law applies, rather than dealing substantially with a question of legal interpretation, we have added to the item the description 'non-interpretative'.

    From 1 July 2010, issues labelled as a public ruling in this register will continue to be a public ruling even though section 105-60 of Schedule 1 of the Taxation Administration Act 1953 has been repealed.

    A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.

    If you rely on issues in this register that are a ruling, we must apply the law to you in the way set out in the ruling. However, if we are satisfied that the ruling is incorrect and disadvantages you, we may apply the law in a way that is more favourable for you - provided we are not prevented from doing so by a time limit imposed by the law. You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

    Issues in this register that have not been labelled as public rulings, constitute written guidance. If you follow our information on these issues and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to.

    For GST, Luxury Car Tax and Wine Equalisation Tax purposes, from 1 July 2015, where the term ‘Australia’ is used in this document, it is referring to the ‘indirect tax zone’ as defined in subsection 195-1 of the GST Act.

    Summary of changes

    Version: September 2008

    Issue 16 has been further updated subsequent to the issue of the Addendum to Goods and Services Tax Ruling GSTR 2003/5A1 which was issued on 10 September 2008.

    Version: July 2010

    Issue 16 has been updated to reflect the amendments made under the Tax Laws Amendment (2009 GST Administration Measures) Act 2010 to Subdivision 153-B of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). The amendments increase the range of entities entitled to act as principal for GST accounting purposes. These changes are effective from 1 July 2010.

    Version: March 2013

    Issue 3 has been updated subsequent to the publication on 28 November 2012 of:

    • Goods and Services Tax Determination GSTD 2012/7
    • Goods and Services Tax Determination GSTD 2012/8
    • Goods and Services Tax Determination GSTD 2012/9
    • Goods and Services Tax Determination GSTD 2012/10.


    This document summarises the ATO's considered position on telecommunications industry specific GST issues.

    This document does not in any way limit your rights to seek and receive private rulings whether or not your factual position is as described in an issue addressed.

    This document will be updated periodically as issues are resolved. Each version will be dated, with the current version in effect withdrawing the previous version. However, the ATO undertakes not to change its position on an issue in a way that will be adverse to the industry if a decision has previously been advised in writing in this document without first consulting with the industry and if necessary negotiating the time that any such change will take effect.

      Last modified: 12 Apr 2013QC 16376