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This update is also available in Portable Document Format (PDF) (638 KB).
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The short descriptions below will help you identify:
- any potential implications in relation to your GST obligations
- whether a GST private ruling that you currently rely on needs to be reviewed.
If you have a GST private ruling conflicting with a public ruling that was issued at a later date, you can no longer rely on your private ruling. You can clarify the status of your private ruling or request a new one by:
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The descriptions in this document are not public rulings. You should not rely on these descriptions alone to interpret changes to the law or GST arrangements. For more information on the GST rulings system, refer to Goods and Services Tax Ruling GSTR 1999/1.
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1. GST rulings
1.1 GSTR 2000/17A4 Goods and services Tax: tax invoices
1.2 GSTR 2003/9A2 Goods and services tax: financial acquisitions threshold
These addenda amend the GST rulings to:
- reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) made by the Tax Laws Amendment (2005 Measures No. 1) Act 2005. In particular, the addenda update the rulings for consequential amendments made to Division 84 due to an amendment that inserted paragraph 9-25(5)(c) into the GST Act. Paragraph 9-25(5)(c) ensures that a supply is connected with Australia if it is the supply of a right or option to acquire another thing and the supply of that other thing would be connected with Australia. The amendment applies to supplies made on or after 1 October 2005; and
- make other minor amendments.
Issued 6 August 2008
1.3 GSTR 2003/5A1 Goods and services tax: vouchers
This Addendum amends the GST ruling to reflect the amendments to the GST Act made by Tax Laws Amendment (2006 Measures No. 1) Act 2006. The amendments ensure that prepaid phone cards or facilities are treated as vouchers for the purposes of Division 100 of that Act, and clarify that GST should be calculated on the stated monetary value of the voucher. A further amendment simplified accounting for GST on commissions and similar payments on a supply of a voucher through a distribution chain.
Issued 10 September 2008
1.4 GSTR 2008/3A1 Goods and services tax: dealings in real property by bare trusts
This Addendum amends the GST ruling to delete the references to the decision of the Full Federal Court in Reliance Carpet Company Pty Ltd v. Federal Commissioner of Taxation [2007] FCAFC 99; 160 FCR 433; 240 ALR 464; 66 ATR 117; 2007 ATC 4650 and also the High Court reserving its decision on the subsequent appeal. The High Court decision in Commissioner of Taxation v. Reliance Carpet Co Pty Ltd [2008] HCA 22; 246 ALR 448; 68 ATR 158; 2008 ATC 20-028 did not discuss the 'social and economic reality approach'.
Issued 15 October 2008
2.1 GSTD 2008/2 Are supplies of food known as breakfast bars GST-free?
This determination explains that supplies of food known as breakfast bars are taxable supplies. Paragraph 38-3(1)(c) of the GST Act provides that a supply of food is not GST-free if it is food of a kind specified in the table in clause 1 of Schedule 1 to the GST Act. The table specifies 'food known as muesli bars or health food bars, and similar foodstuffs'.
Issued 27 August 2008
3.1 GST tips for non-profit organisations (NAT 72516)
This guide provides non-profit organisations, charities and gift-deductible entities with information to help them meet their GST obligations. In particular, the guide covers some areas of GST administration where non-profit organisations can often experience difficulty and also provides handy references and links to more detailed GST information.
Issued 26 August 2008
This update highlights recent developments in the administration of the GST. This publication is provided for information purposes only and does not replace law, either enacted or proposed. The information in this publication is current at July 2008.
For summaries of other GST public rulings or the full text of all public rulings:
- visit our website at www.ato.gov.au
- email us at GSTmail@ato.gov.au
- phone 13 28 66
- obtain a fax by phoning 13 28 60, or
- write to us at GPO Box 9935 in your capital city.
If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service on 13 14 50 for help with your call.
If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone 13 36 77. If you do not have access to TTY or modem equipment, phone the Speech to Speech Relay Service on 1300 555 727.
Last Modified: Wednesday, 2 September 2009
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