GST issues registers
TPIP
| This issues register, originally published on our main website, provides guidance on issues identified during past consultation with industry participants.
Issues in this register that are a public ruling can now be found in the Public Rulings section of this Legal Database. Issues in this register that have not been labelled as public rulings, constitute written guidance. We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. 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. If you feel that the guidance in this issues register does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us. |
The Australian Taxation Office (ATO) is decommissioning this issues register (previously called the TPIP Issues Register) and replacing it with a new public ruling product called GST Advice.
Redundant and out-dated issues have been moved from the issues register to the archive in consultation with representatives from the tax professional peak bodies. Issues that are still relevant are being progressively withdrawn and replaced by GST Advice.
You can view withdrawn issues by clicking on the View Archive links located throughout the register. In addition, you can read the Tax Office's position on current issues by clicking on the additional links provided.
GST Advice are located in the ATO Legal Database under GST public rulings. They are identified by distinctive numbers, starting from GSTA TPP 001 (where GSTA refers to GST Advice, and TPP refers to the tax professional partnership). You can quickly locate a particular GST Advice in the Legal Database by using the Quick Access function.
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.
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).