GST issues registers
Primary production industry partnership8 Seafood/fishing
Question
What are the elements required under GST to sell a fishing business as a going concern?
Non-interpretative - other references (see GSTR 2002/5 - Goods and services tax: when is a 'supply of a going concern' GST-free?).
Answer
Refer to: GSTR 2002/5 Goods and Services Tax: when is a 'supply of a going concern' GST-free?
8.1.2 - Energy Grants Credit Scheme and commercial fishing
Question
What are the special claiming arrangements for commercial fishing under the Credit Scheme?
Non-interpretative
Answer
Please refer to Fuel schemes essentials.
Question
Are live fish (for example, Banded Morwong and Wrasse) which are sold for domestic consumption considered to be food for GST purposes and hence GST-free?
Non-interpretative - other references (see Detailed food list).
Answer
No. Please refer to Issue 2 of the Food Industry Partnership - issues register.
Question
Are supplies of oyster spat and adult oysters GST -free?
Non-interpretative - other references (see Detailed food list).
Answer
Please refer to Issue 22 of the Food Industry Partnership - issues register.
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
