Following is a list of the the Law Administration Practice Statements published by the ATO with respect to GST.
Finalised Practice Statements
- PSLA 2013/6 – Collection from goods and services tax (GST) groups, GST joint ventures and other entities of debts arising from indirect tax laws
- PSLA 2013/3 – Alternative dispute resolution (ADR) in ATO disputes
- PSLA 2013/3 (GA) ‘Treatment of input tax credits claimed by a recipient of a non taxable supply where the Commissioner has a discretion to give a refund of the overpaid GST to the supplier due to the operation of section 105-65 of Schedule 1 to the TAA’.
- PSLA 2013/2 (GA) “GST treatment of Australian fees or charges under Division 81 of the GST Act” – this sets out the administrative approach the ATO will take where Australian government agencies determine the GST classification of supplies that they make for which Australian fees and charges are received as consideration
- PSLA 2012/6 – Exercise of the Commissioner’s discretion under section 8AAZLGA of the Taxation Administration Act 1953 to retain an amount that would otherwise have to be refunded
- PSLA 2012/5 – Administration of penalties for making false or misleading statements that result in shortfall amounts
- PSLA 2012/4 – Administration of penalties for making false or misleading statements that do not result in shortfall amounts
- PSLA 2012/2 ‘Change of Trustee’ – outlining the approach to be taken by the Commissioner in recovering income tax and GST liabilities of a trust where there is a change of trustee following a income tax year or a tax period
- PSLA 2012/2 (GA) – GST classification of food and beverage items
- PSLA 2012/1 (GA) – How to calculate input tax credits and bad debt adjustments when a dividend is paid to creditors
- PSLA 2008/9 – GST ‘revenue neutral’ corrections – to outline the Tax Office policy on remission of general interest charge imposed for the shortfall period on corrections of transactions where the correction involves equal and offsetting primary GST amounts
- PSLA 2008/1 (GA) – GST and input tax credits for acquisitions related to making supplies under a disclosed hire-purchase agreement – to outline the Commissioner’s approach to calculating the input tax credit entitlement for acquisitions that relate to the making of supplies under disclosed hire-purchase agreements
- PSLA 2007/4 – Remission of penalty for failure to comply with GST registration obligations – to set out guidelines for the remission of penalty for failure to apply to register for GST or failure to apply to cancel GST registration
- PSLA 2007/3 – Remission of penalty for failure to comply with obligations in relation to tax invoices, adjustment notes or third party adjustment notes – to set out guidelines for the remission of penalty imposed under section 288-45 or section 288-50 of Schedule 1 to the TAA
- PSLA 2006/16 – GST-free exports – extension of time to export – to set out the procedures to be followed where goods have not been, or will not be, exported within the 60 day period allowed in the GST law. The practice statement outlines the issues that will be considered in exercising the discretion to provide an extension of time to export.
- PSLA 2005/16 – further period to make an approved valuation for the purposes of working out the margin for the supply under Division 75 of the GST Act – to provide guidance on the circumstances that the Commissioner will consider in determining whether to allow a further period to obtain an approved valuation
- PSLA 2005/15 – the Commissioner’s discretion to extend the time in which the agreement in writing must be made to apply the margin scheme under Division 75 of the GST Act – To outline the circumstances in which the discretion may be exercised
- PSLA 2005/2 (GA) – GST and time of choice to apply the margin scheme – to explain when the Commissioner may accept that an entity, which did not choose to apply the margin scheme to work out the GST on a taxable supply of real property until after it made the supply, may account for GST as if the margin scheme applies