In June 2012 over 40 private rulings dealing with GST issues were published on the Rulings Register.

Taxable supply

• GST and the supply of website advertising space – whether the supply made by an Australian company of advertising space is the supply of rights or the supply of services – whether the supply of advertising space GST-free pursuant to item 2(a) in the table in s 38-190(1) of the GST Act
• GST and compensation payments – whether landholder makes a taxable supply when it receives compensation payments
• GST and taxable supplies – whether X (the owner of land) is making a taxable supply by entering into a tripartite agreement with A and B where A is required to complete a range of works to the assets of B situated on X’s land which is subject to an easement – whether payment in the nature of compensation
• GST and supply of licence – whether the supply of a licence as ‘in specie’ repayment of a loan a taxable supply
• GST and a commercial activity – whether commercial activities of charitable entity for an annual payment of less than $150,000 taxable

Real Property

• GST and sale of real property – whether supply of interest in real property with duplex residential dwellings subject to lease an input taxed supply
• GST and commercial residential premises – whether the lease of an apartment complex to management entity the taxable supply of commercial residential premises
• GST and the supply of government land – whether the acquisition of land from a government department a creditable acquisition or GST-free under subdivision 38-N of the GST Act – whether land unimproved where water and power connected to land
• GST consequences of termination of joint venture – whether the termination of a joint venture and transfer of legal title to 8 lots with strata titled accommodation from A (landowner) to B gives rise to a taxable supply by the joint venture – whether the joint venture can use the margin scheme
• GST and partition of land – whether co-owners making a taxable supply when partitioning a property so that co-owners can each independently own property used by one co-owner as principal place of residence
• GST and the supply of a GST-free going concern – whether supply of land and other assets as part of a mixed used development comprising a commercial and industrial business park the supply of going concern
• GST and supply of going concern – whether the supply of beneficial interest in property a supply of going concern
• GST and surrender of lease – whether landlord makes supply to the tenant in return for monetary payment by tenant – whether tenant makes a supply upon surrender of lease
• GST and property development – whether applicant carrying on an enterprise when developing premises for the purpose of leasing
• GST, timeshares and maintenance fees – whether annual ownership costs paid to A by timeshare owners is consideration for a supply by A – whether input taxed or taxable
• Application of GST to supplies of residential vacant land by a government entity – whether supplies of land by government entity GST-free under s 38-445 of the GST Act – whether land unimproved

GST free supplies

• GST and GST-free medical aids and appliances – whether the supply of enema, suppository and applicator product GST free under s 38-45 of the GST Act
• GST and supplies of services in relation to rights – whether professional fees in relation to securing intellectual property rights in Australia for non-resident entities GST-free or taxable
• GST and food – whether supply of food products to be used as condiments GST-free or taxable
• GST and GST-free medical aids and appliances – whether an enema, suppository and applicator product GST-free pursuant to s 38-45 of the GST Act
• GST and food – whether sale of food product marketed as an ingredient for a beverage GST-free or taxable
• GST and education course – whether education course provided to primary and secondary students GST-free under paragraph 38-85(a) of the GST Act
• GST and allied health services – whether GST payable on supply of private exercise physiology services and remedial massage therapy
• GST and food – whether the supply of a food product that has been partially cooked then chilled, sliced and packaged GST free or taxable

GST and refunds

• Refund of GST – whether notification of entitlement to GST refund satisfies the requirements of s 105-55 of Schedule 1 to the TAA,vwhether the Commissioner will exercise discretion in s 105-65 to pay GST refund where GST incorrectly included in the price of a non-taxable supply
• Refund of GST – whether Commissioner will exercise discretion under s 105-65 of Schedule 1 to the TAA where applicant incorrectly included GST in the price of a non-taxable supply and has not reimbursed the recipients of the supply
• Entitlement to refund of GST – whether Commissioner will refund GST overpaid on products mistakenly treated as taxable – where price set by reference to competitors prices in GST-free market
• Refund of GST – whether the Commissioner will exercise his discretion under s 105-65 of Schedule 1 to the TAA where GST incorrectly included in the price of a mixed supply – whether overpayment of GST occurred as a result of an arithmetic or recording error

Other

• GST, agency and imports – whether A, acting as agent of B in importing wines, liable to GST and entitled to input tax credits
• GST and importation of gold bars and gold nuggets – whether GST payable on the importation of gold bars and gold nuggets