[4095] Cross-border supplies
Title
Finalisation of Draft Goods and Services Tax Ruling GSTR 2005/6DC Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia
Purpose
This Ruling is being updated and modernised to reflect changes to subsection 38-190(3) of the A New Tax System (Goods and Services Tax) Act 1999 made by the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (SLA Act). The changes impact how goods and services tax (GST) applies to cross-border supplies. Schedule 2 of the SLA Act (generally about business-to-business supplies) applies from 1 October 2016.
Expected completion
July 2025
Comments
The draft update to GSTR 2005/6DC published on 26 March 2025. Comments period closed on 9 May 2025.
Contact
Katrina Bond, International, Support and Programs
Phone: (03) 8792 1539
Title
Finalisation of Draft Goods and Services Tax Ruling GSTR 2007/2DC Goods and services tax: supplies where effective use or enjoyment of the supply takes place outside Australia
Purpose
This Ruling is being updated and modernised to incorporate amendments made by the SLA Act. The changes impact how GST applies to cross-border supplies. Schedule 1 of the SLA Act (about business to consumers supplies) applies from 1 July 2017 and Schedule 2 of the SLA Act (generally about business-to-business supplies) applies from 1 October 2016.
Expected completion
July 2025
Comments
The draft update to GSTR 2007/2DC published on 26 March 2025. Comments period closed on 9 May 2025.
Contact
Katrina Bond, International, Support and Programs
Phone: (03) 8792 1539
[4125] Food of a kind marketed as prepared meals
Title
Final Goods and Services Tax Determination
Food of a kind marketed as a prepared meal
Purpose
This Determination will outline the Commissioner's view on the meaning of 'food of a kind marketed as a prepared meal' by reference to key concepts referred to in the Federal Court decision in Simplot Australia Pty Limited v Commissioner of Taxation [2023] FCA 1115.
Comments
Revised Draft Goods and Services Tax Determination GSTD 2024/D3 Goods and services tax: supplies of food of a kind marketed as a prepared meal published on 16 October 2024. Comments period closed 15 November 2024.
Draft Goods and Services Tax Determination GSTD 2024/D1 Goods and services tax: supplies of food of a kind marketed as a prepared meal, which published on 27 March 2024, has been withdrawn.
Expected completion
July 2025
Contact
Jo Drum, International, Support and Programs
Phone: (03) 8792 1469
[4130] Supplies of sunscreen
Title
Final Goods and Services Tax Determination
Supplies of sunscreen
Purpose
This Determination sets out the Commissioner’s preliminary view on when a supply of a sunscreen preparation is GST-free under subsection 38-47(1) of the A New Tax System (Goods and Services Tax) Act 1999. Draft Goods and Services Tax Determination GSTD 2024/D2 Goods and services tax: supplies of sunscreen published on 14 August 2024. Comments period closed 13 September 2024.
Expected completion
Late 2025
Contact
Sharon Iselin, International, Support and Programs
Phone: (07) 3121 7318
[4132] New residential premises – Updates to reflect AAT decision [new]
Title
Draft update to Goods and Services Tax Ruling GSTR 2003/3 Goods and services tax: when is a sale of real property a sale of new residential premises?
Purpose
Minor updates are being made to this Ruling to reflect the favourable Administrative Appeals Tribunal’s (AAT’s) decision in Domestic Property Developments Pty Ltd as trustee for the Dals Property Trust and Commissioner of Taxation [2022] AATA 4436. In particular, the updates reflect that the AAT stated that the 5-year period during which premises have been used only for making certain input taxed supplies (such that they are no longer be new residential premises) must be a continuous period and does not include periods when the premises are held for sale or marketed for sale.
Comments
Draft update to Goods and Services Tax Ruling GSTR 2003/3 Goods and services tax: when is a sale of real property a sale of new residential premises? published on 9 July 2025. Comments period closes on 8 August 2025.
Expected completion
To be advised
Contact
Bo-Mi Bender, Tax Counsel Network
Phone: (03) 9937 9697
Title
Draft update to Goods and Services Tax Ruling GSTR 2009/4 Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose
Purpose
Minor updates are being made to this Ruling to reflect the favourable Administrative Appeals Tribunal’s (AAT’s) decision in Domestic Property Developments Pty Ltd as trustee for the Dals Property Trust and Commissioner of Taxation [2022] AATA 4436. In particular, the updates reflect that the AAT confirmed our view that marketing premises for sale is a 'use' of premises. However, the AAT clarified that the meaning of ‘used’ and ‘applied’ should not be interpreted consistently as a matter of course, and that ‘used’ takes its ordinary meaning.
Comments
Draft update to Goods and Services Tax Ruling GSTR 2009/4 Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose published on 9 July 2025. Comments period closes on 8 August 2025.
Expected completion
To be advised
Contact
Bo-Mi Bender, Tax Counsel Network
Phone: (03) 9937 9697
[4175] Build-to-rent
Title
Draft update to Goods and Services Tax Ruling
Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises
Purpose
Modern build-to-rent developments have evolved and include different occupancy arrangements and physical characteristics to traditional rental accommodation. The draft update will provide further clarity on how the existing law applies to modern build-to-rent developments and assist taxpayers to determine whether their premises are residential premises or commercial residential premises.
The Commissioner's view outlined in GSTR 2012/6 remains unchanged and is not being reviewed. The intent of the draft update is to clarify and expand on the existing principles.
We are also developing web guidance to provide guidance on the main GST issues that developers and operators of build-to-rent residential developments need to consider, including entitlement to GST credits, treatment of supplies and adjustments.
The draft update and web guidance will provide greater certainty for taxpayers on how to practically apply the existing law and ATO view in their build-to-rent developments.
Expected completion
Late 2025
Contact
Tanya O’Callaghan, International, Support and Programs
Phone: (07) 3213 8429
[4186] Toddler formula products
Title
Draft Goods and Services Tax Determination
Supplies of toddler formula products
Purpose
This Determination will outline the Commissioner's view of the term ‘infant’ in the context of table item 13 of Schedule 2 to the A New Tax System (Goods and Services Tax) Act 1999, which provides that ‘beverages, and ingredients for beverages, of a kind marketed principally as food for infants or invalids’ are GST-free. This issue is currently considered in Issue 14 – Beverage for infants of the food industry register. Since this was published, there have been significant developments in the industry and we have received feedback asking us to review if an infant can be a person beyond the age of 12 months.
Expected completion
To be advised
Comments
We are further considering the scope of the draft Determination.
Contact
Jo Drum, International, Support and Programs
Phone: (03) 8792 1469