Today the Commissioner issued two ATO IDs on GST issues, one relating to supplies sold independently from supplies of going concerns and the other relating to Division 81
ATO ID 2012/54 – Supplies of things being used in an enterprise that are not necessary for the continued operation of that enterprise, and which do not form part of the ‘supply of a going concern’.
The Commissioner considers that an entity can supply something that is being utilised in its enterprise, which is not necessary for the continued operation of the enterprise, independently of the supply of the going concern, notwithstanding that both supplies are to the same recipient.
ATO ID 2012/55 – Goods and services tax and Division 81: registration of a community plan, deposited plan or strata plan
The Commissioner considers that the payment to an Australian government agency for a pre-examination of a community plan, deposited plan or strata plan is the provision of consideration under s 81-10(2) because it is a fee that is prescribed by paragraph 81-10.01(e) of the GST Regulations.