Ruling Compendium
GSTR 2018/1EC
Compendium
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
not legally bindingThis edited version of the Compendium of Comments is not intended to be relied upon. It provides no protection from primary tax, penalties, interest or sanctions for non-compliance with the law.
This is a compendium of responses to the issues raised by external parties to draft Goods and Services Tax Ruling GSTR 2017/D2 Goods and services tax: supplies of real property connected with the indirect tax zone (Australia).
This compendium of comments has been edited to maintain the anonymity of entities that have commented.
| Summary of issues raised and responses |
| Issue No. | Issue raised | ATO response/action taken |
|---|---|---|
| 1 | The draft Ruling does not go into enough detail on when a supply would be a supply of real property (paragraph 10 only contains examples). For example, would a licence to use a corporate box to view a sporting event, a specified place to set up a booth in a convention, or a ticket to enter a stadium with assigned seating be 'real property' (legally, all three involve a licence to occupy land as per paragraph 10)? | A footnote has been added to paragraph 9 of the final Ruling directing the reader to the existing ATO view contained in Goods and Services Tax Ruling GSTR 2003/7 Goods and Services Tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?, which deals with the characterisation of a supply of real property. |
| 2 | If there are any further changes to the draft Ruling and new examples included, we would appreciate the opportunity to comment. | No further examples have been added to the final Ruling. |