ATO advice and guidance issue list
Following is a list of the ATO advice and guidance issuing in the week commencing 21 July 2025.
Please note: this list has changed since our last advice.
The documents will be available from 2:00 pm AEST on the scheduled date at ato.gov.au/law
Goods and Services Tax Rulings
GSTR 2025/1 Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia
GSTR 2025/2 Goods and services tax: Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia
These Rulings replace Goods and Services Tax Rulings 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 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 and 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1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'?, which will be withdrawn on 22 July 2025. These new Rulings contain substantially the same content as GSTR 2005/6 and GSTR 2007/2 but have been updated to:
- reflect the law following the amendments made by the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016
- modernise and simplify the previous Rulings by deleting duplicated content in the Explanation section and Examples.
Publication date 23 July 2025
Goods and Services Tax Determination
GSTD 2025/1 Goods and services tax: supplies of food of a kind marketed as a prepared meal
This Determination explains the Commissioner's view on the circumstances in which a supply of food is not GST-free under paragraph 38-3(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999 because it is 'food of a kind...' '...marketed as a prepared meal'.
The Determination follows from the decision of the Federal Court in Simplot Australia Pty Limited v Commissioner of Taxation [2023] FCA 1115. It includes a compliance approach to assist taxpayers in classifying salad products and a transitional compliance approach for certain products up to 31 December 2025.
Publication date 23 July 2025
Goods and Services Tax Industry Issues – addendum
GSTII FL1 Detailed Food List
This Addendum amends the Detailed Food List to:
- ensure consistency with Goods and Services Tax Determination GSTD 2025/1 Goods and Services Tax: supplies of food of a kind marketed as a prepared meal
- make updates to communicate views provided in private advice and compliance engagements, and
- continue our approach of modernising and streamlining the Ruling.
Publication date 23 July 2025
Taxation Ruling – addendum
TR 2004/18 Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997
This Ruling is being amended to:
- reflect the view that only one capital gain may arise in circumstances where paragraphs 104 230(2)(a) and (b) of the Income Tax Assessment Act 1997 are both satisfied, and
- clarify which property is taken into account in calculating the capital gain under subsection 104-230(6) of that Act.
These matters are potentially relevant for taxpayers who sell pre-CGT shares or pre-CGT trust interests in entities that hold post-CGT property directly and indirectly through lower-tier entities.
This Addendum will apply both before and after its date of issue. However, for any period prior to the issue date, taxpayers can choose to rely on either the original version of the Ruling or the amended version of the Ruling.
Publication date 23 July 2025
Class Ruling – addendum
CR 2025/16 The Trustee for Protect Severance Scheme No 2 – workers in receipt of severance payments
Publication date 23 July 2025
Product Ruling
PR 2025/9 Utmost International Isle of Man Limited – Executive Investment Account
Publication date 23 July 2025
Withdrawals
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 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999
GSTR 2005/6 is being withdrawn with effect from 23 July 2025. It is being withdrawn because it is being replaced by Goods and Services Tax Ruling GSTR 2025/1 Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia.
Publication date 22 July 2025
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'?
GSTR 2007/2 is being withdrawn with effect from 23 July 2025. It is being withdrawn because it is being replaced by Goods and Services Tax Ruling GSTR 2025/2 Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia.
Publication date 22 July 2025
GSTII FI3 Food Industry Partnership Prepared Food
Goods and Services Tax Industry Issue Prepared food is being withdrawn with effect from 23 July 2025. It is being withdrawn because our views on table items 4 and 5 of clause 1 of Schedule 1 to the A New Tax System (Goods and Services Tax) Act 1999 will be set out in other public rulings.
Publication date 22 July 2025
PS LA 2013/2 (GA) GST treatment of Australian fees or charges under Division 81 of the A New Tax System (Goods and Services Tax) Act 1999
PS LA 2013/2(GA) is being withdrawn with effect from 23 July 2025, as the administrative approach it outlined no longer has any application given the passage of time.
Publication date 23 July 2025