2016

• ATO ID 2016/1 – ‘GST and registration turnover threshold for a body corporate’ – whether a body corporate entity that will not make distributions to its members considered a non-profit body for the purposes of the registration turnover threshold under section 23-15 of the GST Act

2015

• ATO ID 2015/26 ‘ GST and inwards port service charges’ – whether the fees paid for loading, handling and associated activities are consideration for GST-free supplies of international transport made by the non-resident shipping line under item 4 in s 38-355(1)

2014

• ATO ID 2014/36 ‘GST and changes in net amount where an entity has noticed the Commissioner of an entitlement to a refund” – whether the four-year time limit in s 105-50 of Schedule 1 to the TAA applies to prevent an unpaid amount of GST being taken into account in working out a refund under s 105-55
• ATO ID 2014/21 ‘GST and contoured pillows’ – whether the supply of a contoured pillow designed for people with head or neck injuries is GST-free under s 38-45(1) of the GST Act
• ATO ID 2014/19 ‘GST and the supply of newly constructed residential premises under an arrangement entered into prior to 27 January 2011 – whether newly constructed residential units developed and built by an arrangement entered into with a government body, that the entity was ‘commercially committed’ to as at 27 January 2011, cease to be new residential premises upon the granting of new individual strata lot leases over each individual unit

2013

• ATO ID 2013/57 ‘GST and the supply of residential premises by way of assignment of a long-term strata lot lease’ – whether premises are new residential premises under paragraph 40-75(1)(a) of the GST Act where individual strata lot leases are granted to an entity by a government body following the lodgment for registration of a strata plan leasehold plan on or after 27 January 2011 and the premises are newly constructed residential units developed and built by an entity in accordance with the ‘building and development’ provisions of a 99 year Crown lease
• ATO ID 2013/56 ‘GST refund and reimbursement by a journal entry’ – whether the Commissioner is satisfied that an entity has reimbursed a recipient for overpaid GST where it makes a journal entry in its accounts acknowledging the debt
• ATO ID 2013/55 ‘Revocation of approval for making deferred payments of GST’ – whether an entity’s approval for making deferred payments of GST be revoked under subparagraph 33-15.08(1)(c) of the GST Regulations if the entity applies to adjust previously declared customs values, but lodging a refund application form with Customs manually instead of by computer
  
• ATO ID 2013/54 ‘GST and payments for seconded employees’ – whether a government agency is making a taxable supply under s 9-5 of the GST Act when it receives payment for the secondment of its employees to another government entity – whether the payment received is consideration for a supply
• ATO ID 2013/52 ‘GST and termination amounts payable under a hire purchase agreement is terminated due to default – whether a termination amount payable to a supplier under a hire purchase agreement due to the default by the hirer forms part of the consideration for a taxable supply under s 9-5 of the GST Act – whether the payment is in the nature of damages or consideration for a supply
• ATO ID 2013/51 ‘GST and decreasing adjustments when a hire purchase agreement is terminated due to default’ – whether a supplier under a hire purchase agreement has an adjustment when it exercises its right to terminate the hire purchase agreement due to default and the outstanding instalments are no longer payable
• ATO ID 2013/40 ‘GST refund and offset of fee against reimbursed amount’ whether the Commissioner will exercise his discretion in s 105-65 of Schedule 1 to the TAA to refund overpaid GST to the extent that the customers paid an “administration fee”, which was paid prior to receiving the reimbursement or was offset against the reimbursement.
• ATO ID 2013/38 – GST and the recovery of waste levy and carbon pricing mechanism costs by waste disposal operators – whether an entity, a waste disposal facility operator, is liable for GST on the total amount charged to customers for allowing them to dispose of waste at a waste disposal facility, which includes amounts for the recovery of a waste levy and carbon pricing mechanism costs.
• ATO ID 2013/37 – GST and ship’s stores – whether an entity is making GST-free supplies of ship’s stores to passengers and crew under item 5 in the table in subsection 38-185(1) of the GST when it sells certain types of merchandise on board a ship undertaking an international voyage
• ATO ID 2013/32 – GST and ‘credit under a hire purchase agreement’ entered into on or after 1 July 2012 (two financiers) – whether an amount financed under a hire purchase finance agreement entered into on or after 1 July 2012 to discharge a debt incurred under a separate hire purchase agreement with another financier at an earlier point in time ‘credit under a hire purchase agreement’ under item 20 in the table in regulation 40-5.12 of the GST Regulations
• ATO ID 2013/31 – GST and ‘credit under a hire purchase agreement’ entered into on or after 1 July 2012 (one financier) – whether an amount financed under a hire purchase finance agreement entered into on or after 1 July 2012 to discharge a debt incurred under a separate hire purchase agreement with the same financier at an earlier point in time ‘credit under a hire purchase agreement’ under item 20 in the table in regulation 40-5.12 of the GST Regulations.

• ATO ID 2013/30 “GST and the sale of commercial premises that are subject to a lease’ – whether the vendor of leased commercial premises is liable for GST on the entire prepaid rent it receives for the month when the supply occurs part-way through that month
• ATO ID 2013/25 – GST and supply of a put option over GST-free eligible emissions units
• ATO ID 2013/26 – GST and supply of a call option over GST-free eligible emissions units
• ATO ID 2013/24 – GST and increasing adjustments for unredeemed vouchers – whether an entity has an increasing adjustment under s 100-15 where it writes back to current income the unredeemed stated monetary value of expired gift vouchers
• ATO ID 2013/20 – GST and supply of goods and the transport of those goods into Australia whether a non-resident supplies goods to a recipient in Australia is making a GST-free supply of international transport under paragraph (b) of item 5 in subsection 38-355(1) when it delivers those goods to the recipient in Australia
• ATO ID 2013/18 ‘GST and the application of the margin scheme to taxable supplies to associates for no consideration’ – whether an entity can use the margin scheme to work out the GST payable on a taxable supply of real property that was held prior to 8 December 2008 and made after 24 March 2010 to an associate for no consideration where the associate will not use the real property for a fully creditable purpose.
• ATO ID 2013/13 – Amount of input tax credits relating to employee reimbursements – whether an entity is entitled under s 111-10 of the GST Act to an input tax credit equal to 1/11th of the reimbursement to an employee if the reimbursement is consideration for a partly creditable acquisition
• ATO ID 2013/9 “GST and registration of a representative of an incapacitated entity when the incapacitated entity is neither registered nor required to be registered” – whether a representative of an incapacitated entity can register for GST under s 23-10 of the GST Act in that capacity if the incapacitated entity is neither registered nor required to be registered
• ATO ID 2013/1 – GST and points fee in a loyalty program – whether a loyalty program operator is making a taxable supply to a program partner where it allocates points to nominated customers of the loyalty program partner in return for a points fee

2012

• ATO ID 2012/87 – GST and Division 81 of the GST Act: whether payment of general rates imposed by local government is an ‘Australian tax” for Division 81 purposes –  whether general rates are an “Australian tax” for the purposes of s 81-5(1) of the GST Act, so that general rates are not subject to GST
• ATO ID 2012/78 ‘GST and supplies made by endorsed charitable institutions for nominal consideration’ – an endorsed charitable institution can include the cost of acquiring capital items when calculating the cost of making a supply under sub-paragraph 38-250(2)(b)(ii) of the GST Act, being a supply (other than of accommodation) that is for consideration less than 75% of the consideration provided for acquiring the thing supplied
• ATO ID 2012/55 – Goods and services tax and Division 81: registration of a community plan, deposited plan or strata plan – whether 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
• 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’. – whether 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 2012/34 Goods and Services Tax: intra-group supply of services that is partly performed after the recipient leaves the GST group – whether the supply is treated as not a taxable supply to the extent that the services were performed at a time the entities were members of the GST group
• ATO ID 2012/33 Goods and Services Tax: intra-group supply when an invoice is issued after recipient leaves a GST Group
• 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 – whether a “daily hearing fee” payable to a State Tribunal excluded from being consideration for taxable supply under the old Division 81
• ATO ID 2012/22 – GST and Division 81 of the the GST Act: judicial system daily hearing fee imposed after 30 June 2012 – whether a “daily hearing fee” payable to a State Tribunal consideration for a taxable supply or excluded under the new Division 81
• ATO ID 2012/11 “Goods and Services Tax: Reduced input tax credit acquisitions and investment banking services acquired by a takeover target – whether the target entity is entitled to reduced input tax credits where it acquires investment banking services to facilitate the disposal of shares by its shareholders pursuant to a scheme of arrangement under s 411 of the Corporations Act 2001
• ATO ID 2012/7 – GST and liability for a supply made by an incapacitated entity prior to the appointment of a representative – whether a representative of an incapacitated entity liable for GST under s 58-10 when it receives consideration for a supply that was made by the incapacitated entity prior to its appointment
• ATO ID 2012/6 – GST and representative of an incapacitated entity acting as both supplier and recipient of the representative’s administration services – whether an administrator acting as representative for an incapacitated entity is entitled to credits under s 58-10 for its payment of administration fees even though the same person- whether treated as two separate entities
• ATO ID 2012/1 – GST and brokerage services for foreign shares listed overseas – whether the supply of brokerage services are GST-free under paragraph (a) of Item 4 in the table in subsection 38-190(1) of the GST Act as services in relation to rights which are for use outside Australia

2011

• ATO ID 2011/10 – GST and the supply of a security and safety assessment of goods to be transported overseas – whether supply within the definition of ‘loading or handling of goods’ under paragraph 5A in the table in section 38-355(1) of the GST Act
• ATO ID 2011/20 – GST: financial supply – appointing and directing proxy to vote at a meeting of unit holders in a unit trust – whether making a provision, acquisition or disposal of an interest in a security under item 10 in the table in sub regulation 40-5.09(3) of the GST Regulations
• ATO ID 2011/30 – GST: revocation of approval of membership in a GST group of a company that goes into liquidation on or after 4 December 2009 – whether Commissioner will revoke entity’s GST group membership
• ATO ID 2011/76 – GST: Alternative attribution rule of subsection 29-10(4) of the GST Act – does s 29-10(4 prevent an entity from revising a GST return for an earlier tax period so as to determine an input tax credit in the net amount for that earlier period
• ATO ID 2011/105 – GST: Reduced credit acquisition and the delivery and collection of cash from ATMs not located at ADI branch premises
• ATO ID 2011/106 – GST: Reduced credit acquisitions for delivery and collection of cash from ATMs located outside the operating areas of an ADI

2010

• ATO ID 2010/6 – GST and decreasing adjustments for supplies arising from terminated hire purchase agreements with underlying securitisation arrangements
• ATO ID 2010/10 – GST and bill of exchange not honoured at maturity
• ATO ID 2010/11 – GST and bill of exchange as consideration for a supply
• ATO ID 2010/18 – GST and financial supplies made by a time-sharing scheme developer
• ATO ID 2010/19 – GST and the supply of excess accommodation by a time-sharing scheme
• ATO ID 2010/20 – GST and supplies of an interest in a time-sharing scheme to non-residents overseas
• ATO ID 2010/22 – GST and land supplied by way of a long term lease on the condition that residential premises are constructed on the land – whether Australian government agency making a taxable supply land
• ATO ID 2010/23 – GST and annual maintenance fees paid under a time-sharing scheme – whether consideration for a taxable supply or consideration for an input taxed supply of an interest in time-sharing scheme
• ATO ID 2010/83 – GST: revoking agreement to apply the margin scheme – whether a supplier and recipient can revoke agreement to use the margin scheme after settlement of the supply by entering into deed of variation of the contract of sale
• ATO ID 2010/125 – GST and acquisition of an interest in a Delaware limited liability company
• ATO ID 2010/129 – GST and agriculture: managed investment scheme – supply of an interest in the managed investment scheme – whether payments made by participants consideration for an input taxed supply of an interest in a forestry managed investment scheme by reason of item 10 of the table in sub regulation 40-5.09(3) of the GST Regulations
• ATO ID 2010/144 – GST and tax invoice for multiple recipients – whether tax invoice identifying two recipients a valid tax invoice
• ATO ID 2010/145 – GST and dip with biscuits – whether a taxable supply where dip and biscuits are wrapped individually and packaged together or whether a mixed supply of partly taxable and partly GST-free
• ATO ID 2010/146 – GST and tax invoices issued by another entity on behalf of a supplier
• ATO ID 2010/156 – GST and treatment of a currency hedge agreement embedded within a contract of services
• ATO ID 2010/176 – GST and termination payment relating to assignment of payment streams – whether A is providing consideration for a taxable supply by B when A makes a payment in the course of exercising its right to terminate an agreement relating to the assignment of payment streams relating to loans from B
• ATO ID 2010/194 – GST and supply by way of lease of a building designed to provide tertiary student accommodation – whether supply is commercial residental premises
• ATO ID 2010/196 – GST and agricultural managed investment scheme – supply of forestry services – whether payments are consideration for an input taxed supply or a taxable supply of forestry services
• ATO ID 2010/197 – GST and agricultural managed investment scheme – investor carrying on an enterprise
• ATO ID 2010/198 – GST and agricultural managed investment scheme – pre-establishment acquisitions – whether entity entitled to input tax credits for acquisitions made to set-up and promote scheme
• ATO ID 2010/199 – GST and agricultural managed investment scheme – the capacity in which post-establishment acquisitions are made
• ATO ID 2010/215 – GST and supply of accommodation: National Rental Affordability Scheme
• ATO ID 2010/224 – GST and mortgagees in possession: selling the property of a corporation – whether Division 105 takes precedence over Division 58 where a mortgagee in possessions sells the property of a corporation
• ATO ID 2010/225 – GST and provision of a prepaid card facility by an Australian authorised deposit-taking institution – whether provision of an interest in an account made available in the course of banking business

2009

• ATO ID 2009/11 – GST and entitlement offer to new shares
• ATO ID 2009/18 – GST and sale of vacant land after removal of a damaged house that had been used solely in connection with input taxed supplies
• ATO ID 2009/19 – GST and sale of vacant land used in connection with input taxed supplies and property development activities
• ATO ID 2009/20 – GST and sale of vacant land and demountable dwelling used solely in connection with input taxed supplies
• ATO ID 2009/40 – GST and lease of vacant land after removal of a demountable dwelling used solely in connection with input taxed supplies
• ATO ID 2009/103 – GST and services related to accommodation in a retirement village operated by an endorsed charitable institution or trustee of a charitable fund that are GST-free
• ATO ID 2009/104 – GST and services not related to accommodation in a retirement village operated by an endorsed charitable institution or trustee of a charitable fund
• ATO ID 2009/131 – GST and supply of potential residential land subdivided from land on which a farming business was carried on that is not GST-free