During February 2012, the ATO published nearly 40 private rulings dealing with GST.

An interesting highlight from this month’s list is the number of private rulings addressing claims for GST refunds.  There were 5 such rulings. Unfortunately, in each case the rulings register provides no guidance as to the nature of these applications – this is because in each case, in order to protect confidentiality, only the following summary is provided “this ruling concerned GST and the refund of overpayments as a result of a change in the ATO view.  The Commissioner has rules on each of the specific questions“.

Given the current uncertainty surrounding GST refunds, particularly in the context of Division 105-65 of Schedule 1 of the TAA and the application by the Commissioner of his views in MT 2010/1, it would have been helpful if some details were disclosed in the rulings register.

LIST OF RULINGS

Taxable supplies

• GST and Grants of Money and Real Property – the GST treatment of the provision of assistance of vacant land on which there are no improvements (a GST-free supply under subdivision 38N of the GST Act) – of vacant land on which there are improvements (a taxable supply, but the margin scheme can be used) – of residential premises (input taxed supply) – of new residential premises (a taxable supply, but the margin scheme can be used) – of monetary assistance to a Provider (a taxable supply if the Provider is registered for GST)
• GST and supply of training services to non-resident – whether entity making taxable supplies when it provides training services to the staff of A (overseas company) in Australia
• GST and sale of assets – whether GST payable by a non-for-profit-entity when it sells certain assets used in its enterprise
• GST and sale of electricity generated by solar power system in return for Feed in Tariffs – whether entity liable to remit GST in respect of the sale of electricity to electricity companies in return for Feed in Tarrifs – whether supply in the course of enterprise carried on
• Attribution of GST payable – whether GST is payable in relation to letter of authorisation to proceed with certain works – attribution of GST in respects of progressive payments
• GST and goods supplied directly by a non-resident supplier – whether supply of goods delivered direct from a non-resident supplier to customers in Australia a taxable supply
• GST and financial assistance payments – whether a financial contribution made by a Club to a Council towards a project is subject to GST
• GST and funding – whether the payment of funds by A to B under a Funding Program consideration for a taxable supply

Creditable acquisitions

• GST and acquisitions from an Australian resident – whether A (non-resident company with principal office overseas) who completed an issue of a Financial Product on the ASX comprising the offer of the product to investors in Australia and overseas is entitled to claim input tax credits for acquisitions of the services of B (Australian resident) under a management agreement, whether A “in Australia” to any extent for the purpose of item 2 in the table in subsection 38-190(1) of the GST Act
• GST and claiming input tax credits on the construction of a bed and breakfast – whether entitled to claim ITC on the construction of bed and breakfast premises on parcel of land adjoining owner’s land (on which they live and already carry on a B&B) – whether commercial residential premises

Real Property

• GST, GST-supplies and agency – whether the provision of residential premises by A (an endorsed charitable institution) to B (another endorsed charitable institution) at less than market rent, solely for the purpose of subletting to eligible tenants at less than market rent, a GST-free supply of accommodation pursuant to sub-s 38-250(1) of the GST Act – whether A is supplying to B input taxed residential premises pursuant to s 40-35 of the GST Act – where A appoints B as agent to enter into leases with eligible tenants at less than market rent, whether s 38-250 applies – whether supply of management services from B to A a taxable supply – whether A making a creditable acquisition when purchasing new residential premises where agent acts on its behalf in leasing the properties to eligible tanants – whether adjustment by Entity A on sale of the property after 10 years
• GST: adjustments and refunds as a result of the sale of a retirement village while the vendor was not registered for GST – whether trustee of trust required to make an increasing adjustment under Division 138 of the GST Act when it cancelled its GST registration – whether supply of retirement village a taxable supply – whether entitled to a decreasing adjustment under Division 129 of the GST Act when selling the retirement village – whether entitled to GST refund – effect of limitation periods in s 105-50 and s 105-55 of Schedule 1 to the TAA
• GST and sale of property – whether GST payable on the sale of lot created by subdivision on which farming was carried on
• GST and sale of property – whether GST payable on sale of residential property which was leased with the purpose of development- whether required to register for GST

GST and refunds

• GST and refunds of overpayments – in order to protect confidentiality, only the following summary is provided “this ruling concerned GST and the refund of overpayments as a result of a change in the ATO view.  The Commissioner has rules on each of the specific questions“.
• GST and refunds of overpayments – in order to protect confidentiality, only the following summary is provided “this ruling concerned GST and the refund of overpayments as a result of a change in the ATO view.  The Commissioner has rules on each of the specific questions“.
• GST and refunds of overpayments – in order to protect confidentiality, only the following summary is provided “this ruling concerned GST and the refund of overpayments as a result of a change in the ATO view.  The Commissioner has rules on each of the specific questions“.
• GST and under-claimed ITC – whether entitled to ITC in respect of payments for services under a scheme to provide financial assistance to an eligible person, whether Commissioner will exercise discretion to treat invoices and issued under the scheme and the transaction listing as a valid tax invoice as it contains all of the information required for a tax invoice
• GST and refunds of overpayments – in order to protect confidentiality, only the following summary is provided “this ruling concerned GST and the refund of overpayments as a result of a change in the ATO view.  The Commissioner has rules on each of the specific questions“.
• GST and refunds of overpayments – in order to protect confidentiality, only the following summary is provided “this ruling concerned GST and the refund of overpayments as a result of a change in the ATO view.  The Commissioner has rules on each of the specific questions“.

Other

• GST and importation of goods – whether GST payable on the importation of goods
• GST and reverse charging – whether entity is required to reverse charge non-resident entity pursuant to Division 84 of the GST Act for services that they provided in relation to share acquisition and offshore debt/equity raising activities
• GST and tax law partnership carrying on an enterprise – whether the association between co-owners gives rise to a tax law partnership, whether each tax law partnership is carrying on an enterprise