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  • Advice under development – GST issues

    We are developing advice and guidance on the following GST issues.

    See also:

    [3852] GST – supplies of goods connected with the indirect tax zone

    Title
    Final Goods and Services Tax Ruling
    Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)

    Registered
    March 2017

    Purpose
    To explain the Commissioner’s views on when a supply of goods will be connected with the indirect tax zone.

    Expected completion
    August 2018

    Comments
    Draft GSTR 2017/D1 published on 6 December 2017.

    [3853] GST – supplies of real property connected with the indirect tax zone

    Title
    Final Goods and Services Tax Ruling
    Goods and services tax: supplies of real property connected with the indirect tax zone (Australia)

    Registered
    March 2017

    Purpose
    To explain the Commissioner’s views on when a supply of real property will be connected with the indirect tax zone.

    Expected completion
    August 2018

    Comments
    Draft GSTR 2017/D2 published on 6 December 2017.

    [3869] Time limits on entitlements to input tax credits

    Title
    Draft Goods and Services Tax Determination
    Goods and services tax: entitlement to an input tax credit when the time limit in Division 93 of the A New Tax System (Goods and Services Tax) 1999 (GST Act) has expired.

    Registered
    10 July 2017

    Purpose
    To explain the Commissioner's views on when an entitlement to an input tax credit does not cease under Division 93 of the GST Act.

    Expected completion
    August 2018

    [3870] Supplies of intangibles connected with Australia

    Title
    Draft Goods and Services Tax Ruling

    Goods and services tax: supplies of intangibles connected with the indirect tax zone (Australia)Registered
    9 June 2017

    Purpose
    To explain the Commissioner’s views on when a supply of intangibles will be connected with the indirect tax zone.

    Expected completion
    October 2018

    [3915] GST – Improvements on the land

    Title
    Draft Addendum to GSTR 2006/6 Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75

    Registered
    4 May 2018

    Purpose
    The Draft Addendum to GSTR 2006/6 will provide further details and clarification of the ATO view. The proposed changes to GSTR 2006/6 will provide greater certainty and make it easier for relevant entities to comply with their GST obligations.

    Expected completion
    June 2018

    [3916] GST – GST at settlement

    Title
    Final Law companion ruling
    Purchaser's obligation to pay an amount for GST on taxable supplies of certain real property

    Registered
    4 May 2018

    Purpose
    To explain new provisions that require a purchaser of certain types of real property to make a payment to the Commissioner that represents the GST payable by the vendor.

    Expected completion
    To be advised

    Comments
    LCR 2018/D1 published on 26 April 2018. Comments period closes on 25 May 2018.

    Last modified: 17 May 2018QC 50319