Goods and Services Tax Ruling

GSTR 2000/11W

Goods and services tax: grants of financial assistance

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Notice of Withdrawal

Goods and Services Tax Ruling GSTR 200/11 is withdrawn with effect from today except to the extent that it applies to the class of entities who fall within the transitional provisions described at paragraph 4 below. Where the transitional provisions apply, this Ruling is withdrawn from 1 January 2013.

1. GSTR 2000/11 deals with the application of the Goods and Services Tax ('GST') to grants of financial assistance

2. The matters addressed in the Ruling are now dealt with in Goods and Services Tax Ruling GSTR 2012/2, which issues today.

3. The purpose of issuing GSTR 2012/2 is to take into account Australian case law on GST developed since GSTR 2000/11 was issued and to provide further clarity in the ATO view of the GST treatment of financial assistance payments which may have been incorrectly accounted for due to confusion about the application of the principles in GSTR 2000/11.

Transitional provisions

4. Entities can continue to rely on the views expressed in GSTR 2000/11 for payments made before 1 January 2013 if:

(a)

the arrangement between the parties was entered into before 30 May 2012 (the date of issue of GSTR 2012/2); and

(b)

the GST consequences concerning the treatment of financial assistance payments made under those arrangements are impacted by any conflict between the views expressed in GSTR 2012/2 and GSTR 2000/11.

Commissioner of Taxation
30 May 2012

References

ATO references:
NO 1-3Y8ON64

Related Rulings/Determinations:

GSTR 1999/D5
GSTR 1999/D7
MT 2000/1
GSTR 2000/10
GSTR 2000/4
STD 97/4
TR 97/22
GSTR 2000/D7
GSTR 2000/13

Subject References:
attribution
cash accounting turnover threshold
creditable acquisition
current GST turnover
discretionary payments
grants
GST
GST-free
GST return
GST turnover
Input tax credit
Input taxed supplies
Input taxed
projected GST turnover
small business entity

Legislative References:
ANTS(ABN)A99 41
ANTS(GST)A99 9-5
ANTS(GST)A99 9-10(1)
ANTS(GST)A99 9-10(2)
ANTS(GST)A99 9-10(2)(e)
ANTS(GST)A99 9-10(4)
ANTS(GST)A99 9-15(1)
ANTS(GST)A99 9-15(2)
ANTS(GST)A99 9-15(2)(a)
ANTS(GST)A99 9-15(3)(b)
ANTS(GST)A99 9-20(1)(c)
ANTS(GST)A99 9-20(1)(d)
ANTS(GST)A99 9-20(1)(e)
ANTS(GST)A99 9-20(1)(f)
ANTS(GST)A99 9-20(1)(g)
ANTS(GST)A99 9-25
ANTS(GST)A99 9-75(1)
ANTS(GST)A99 9-85(2)
ANTS(GST)A99 11-5
ANTS(GST)A99 29-5
ANTS(GST)A99 29-10
ANTS(GST)A99 29-40
ANTS(GST)A99 29-40(3)
ANTS(GST)A99 38-85
ANTS(GST)A99 156-5
ANTS(GST)A99 195-1
ANTS(GSTT)A99 6(2)
ANTS(GSTT)A99 6(3)
ANTS(GSTT)A99 6(4)
ANTS(GSTT)A99 6(5)
ANTS(GSTT)A99 12
ST(E&C)A92 3(2)
ITAA 1997 328-110
ITAA 1997 328-110(4)

Case References:
Berry v. FC of T
(1953) 89 CLR 653

Carlton Lodge Club Ltd v. C&E Commrs
[1974] 3 All ER 798
C&E Commrs v. Oliver
[1980] All ER 353
Commissioner of Inland Revenue v. Databank Systems Ltd
(1989) 1 NZTC 6093
Countess of Bective v. FC of T
(1932) 47 CLR 417
FC of T v. Cappid Pty Ltd
(1971) 2 ATR 319
FC of T v. McPhail
(1968) 117 CLR 111
Klopper v. FC of T
97 ATC 4179
(1997) 34 ATR 650
Landboden - Agrardienste GmbH & Co. KG v. Finanzamt Calau
[1998] BVC 70
Leary v. FC of T
(1980) 11 ATR 145
80 ATC 4438
Luceria Investments Pty Ltd v. FC of T
75 ATC 4123
(1975) 5 ATR 380
Marac Finance Ltd v. Virtue
(1981) 1 NZLR 586
Meadow Lake Swimming Pool Committee Inc. v. The Queen
[1999] 2970 ETC
Mohr v. Finanzamt Bad Segeberg
[1996] BVC 293
Muschinski v. Dodds
(1984-1985) 160 CLR 583
New Zealand Refining Co. Ltd v. C of IR
(1995) 17 NZTC 12307
New Zealand Refining Co. Ltd v. C of IR
(1997) 18 NZTC 13187