The Commissioner has finalised his ruling on the operation of Division 142 of the GST Act . In GSTR 2015/1 ‘Goods and services tax: the meaning of the terms ‘passed on’ and ‘reimburse’ for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999‘ the Commissioner provides his detailed view on the terms “passed on” and “reimburse” which are fundamental to the operation of Division 142 of the GST Act and a taxpayer’s entitlement to a refund of overpaid GST

The ruling was issued in draft as GSTR 2014/D4 ‘Goods and services tax: the meaning of the terms ‘passed on’ and ‘reimburse’ for the purposes of Division 142 of the GST Act’. My analysis of the draft ruling can be accessed here. The Commissioner does not appear to have made any substantive changes to the draft ruling.

For further discussion of Division 142 and the question of when GST may be “passed on”, in December 2014 my article “Division 142 and refunds of GST – when is GST passed on?” was published in the Australian GST Journal.