Two ATO IDs published on Division 81 of the GST Act

Yesterday the ATO published two ATO IDs dealing with the transition from the former Division 81 to the current Division 81 of the GST Act in the context of “daily hearing fees” payable to a State Tribunal.

ATO ID 2012/21 – GST and Division 81 of the GST Act: fee imposed before 1 July 2012 that was specified in the final Determination

In this ID the ATO confirmed that the payment of a fee, imposed before 1 July 2012 and specified in the final Determination made under former Division 81 of the GST Act (now replaced by a new Division 81), was excluded from being the provision of consideration under the grandfathered former subsection 81-5(2) of the GST Act.  The fee in issue was a “daily hearing fee” payable to a Tribunal established under a State Act of Parliament.

ATO ID 2012/22 – GST and Division 81 of the the GST Act: judicial system daily hearing fee imposed after 30 June 2012

In this ID the ATO confirmed that the payment of a “daily hearing fee” to a State Tribunal, imposed after 30 June 2012, does not meet the requirements of a fee that satisfies s 81-10(4) of the GST Act (the new Division 81) and is accordingly consideration for a taxable supply.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s