ATO Private Rulings – October 2012

In October 2012, over 70 private rulings were published on the Private Rulings Register dealing with GST issues.

Taxable supply

Creditable acquisitions

Real Property

GST- free

  • GST and supply of a going concern – whether the sale of interests in joint venture GST-free as the supply of a going concern
  • GST and electronically operated adjustable beds – whether the supply of adjustable beds designed for people with an illness or disability is GST-free under s 38-45
  • GST and food products – whether the sale of food products with GST-free main ingredient is GST-free, whether taxable if more than one main ingredient
  • GST and supply for nominal consideration – whether appropriate to use the ‘cost plus’ methodology to determine the GST-inclusive market value of the supply for the purposes of subparagraph 38-250(1)(b)(ii) of the GST Act
  • GST and financial assistance from a non-resident entity – whether financial assistance received from a non-resident is consideration for a GST-free supply made by the Australian organisation – whether a supply made by recipient of funds
  • GST and food products – whether the sale of product made from fruit juice concentrate and marketed as an anti-oxidant is GST-free
  • GST and food product – whether the sale of individually packaged frozen products, marketed as freshly made means, are GST free.
  • GST and medical aid or appliance – Whether the supply of ear plugs GST free as a medical aid or appliance under s 38-45(1) of the GST Act
  • GST and the supply of naturopathy and other health services – whether the supply of naturopathy and health services GST-free as a component of its supply of naturopathy services
  • GST and supply of a going concern – whether the supply of Property, Business and Business Assets the supply of a going concern – whether third party intellectual property rights and management agreement are necessary for the continued operation of the enterprise
  • GST treatment of medical assessments – whether the supply of medical assessments to individual employees pursuant to an arrangement with the employer is GST-free
  • GST and education courses – whether GST is payable by a Registered Training Organisation on the supply of certificate courses and on continuing development courses
  • GST and supply of a going concern – whether all consideration payable for supplies under Business Sale Agreement will be GST-free for the supply of a going concern
  • GST and supply of services – what is the GST treatment of a range of services provided by a not-for-profit entity to people living with a disability in Australia
  • GST and medical devices – whether the supply of various grab rail and back rest products GST-free as the supply of medical aids or applicances under ss 38-45(1) of the GST Act
  • GST and supply of a going concern – whether the supply of the Business a going concern – whether supply of all things necessary to operate the enterprise
  • GST and food – whether the supply of bread products is GST-fee
  • GST and supply of agency services to non-resident – whether the supply of agency services to a non-resident company is GST-free

Refunds of GST

  • Refund of GST – whether the Commissioner will exercise his discretion under s 105-65 of Schedule 1 to the TAA to refund GST overpaid by a Public Benevolent Institution – whether GST borne by supplier
  • Entitlement to refund of GST – whether overpaid GST where actual cash received is below the sale price for all transactions and GST remitted on price of sale transactions
  • Refund of GST – whether the  Commissioner will exercise his discretion under s 105-65 of Schedule 1 to the TAA to refund GST overpaid where propose to reimburse recipients by way of a face value voucher or a credit note which may be applied as a discount against future purchases
  • Refund of GST – whether the  Commissioner will exercise his discretion under s 105-65 of Schedule 1 to the TAA to refund GST where accounting software incorrectly included GST on invoices for non-resident customers

Other

  • GST and supply of software licence by a non-resident to an Australian resident – whether the supply of software licences to Australian resident entities by non-resident entity is connected with Australia under s 9-25 where the agreements to grant the licences are made outside Australia
  • GST and recipient created tax invoices – whether the Commissioner will exercise his discretion in s 29-70(3) of the GST Act to allow the issue of RCTIs
  • GST and Division 81 fees and charges – whether fees charged by government entity for applications and other matters under legislate subject to GST
  • GST and supplies to a non-resident – whether GST payable on supplies to overseas manufacturers where receive a professional fee – whether difference depending on whether the customers of the overseas manufactures are located in and out of Australia
  • GST and supply of goods – whether supply of goods connected with Australia where the goods are supplied from a place outside Australia to a place of consignment in Australia
  • GST and registration – whether can delay accounting for GST until the GST registration turnover is met, despite being already registered
  • GST and appropriations – whether payment by a government entity to another government entity under a Memorandum of Understanding an appropriation in accordance with s 9-17(3)(b)(i) of the GST Act
  • GST and an apportionment methodology – whether the proposed methodology to apportion consideration for mixed supplies is fair and reasonable for the purposes of s 9-80 of the GST Act
  • GST and date of effect of GST registration – whether entitled to backdate GST registration to date when GST turnover exceeded
  • GST and recipient created tax invoices – whether an Australian company can issue RCTIs for commissions paid to retailers in relation to the sale of goods to customers

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