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

Taxable supply

• GST and goods bought and sold overseas – whether GST payable on goods sold to Australian client where goods were offshore and client is responsible for bringing goods into Australia
• GST and trustee services – whether an entity (in its personal capacity) makes a taxable supply of trustee services to a Super Fund where the consideration for the services is deducted from the Fund and includes a specific fee component – whether the entity makes a creditable acquisition when it acquired services from a distributor
• GST and supply of electricity – whether the supply of electricity generated by solar panels a taxable supply
• GST and grant of financial assistance – whether the grant of financial assistance is consideration for a taxable supply
• GST and charge over goods held overseas – whether payment under Deed of Settlement consideration for a taxable supply – whether payment for a supply that is connected with Australia
• GST and taxable supplies – whether liable for GST on sales made through an agent where the agent has not treated the sale as a taxable supply
• GST and international services – whether applicant required to register where provides services solely to an entity outside Australia – whether GST payable on the services
• GST and attribution of a taxable supply – whether the supply of equipment that was imported by customer in Australia and installed by entity a taxable supply – when is the GST attributable
• GST and an out-of-court settlement – whether GST is payable on settlement payments received as part of a settlement of claim for outstanding commission payments
• GST and supplies of goods and/or services in relation to marketing/promotional work under an agreement with a non-resident entity – whether the supply of marketing/promotional services by Australian company under an agreement with a non-resident company taxable where the marketing materials are directed to Australian businesses?

Creditable acquisitions

• Claiming GST credits in relation to purchase of small technology certificates – whether entitled to input tax credits for the purchase of STCs from customers on the basis that they are second hand goods
• GST and resident agent acting for non-resident entities – whether non-resident entities are making acquisitions through a resident agent – whether the resident agent is entitled to claim input tax credits
• GST and acquisition from a mortgagee – whether entitled to input tax credit for purchase of land from a mortgagee where land purchased at auction by defaulting mortgagor
• GST and claiming GST credits – can the operator of a GST joint venture claim credits on acquisitions made by joint venture participants for periods where the JV was not registered for GST.

Real Property

• GST and the sale of property – whether the sale of lots on which farming enterprise was conducted to a developer is a taxable supply – whether mixed supply of residential premises and taxable – whether margin scheme can be used
• GST and the supply of accommodation – whether the supply of short term accommodation units and campsite tents a taxable supply of commercial residential premises
• GST and supply of accommodation in a hotel – what is the GST treatment of accommodation provided to guests in the hotel
• GST and the supply of farmland and water access licences – whether the entity is making a GST-free supply when it sells its farm land and building and its water access licences
• GST and calculating GST on a mixed supply of property – whether area method to apportion GST fair and reasonable
• GST status of lease or licence fro use of waterfront property – whether the supply of a lease or licence of waterfront property by state government agency taxable – whether consideration falls under Division 81
• GST and supply of residential premises by way of long term lease – whether the supply of newly constructed residential premises input taxed supplies
• GST and sale of property – whether GST is payable on the sale of property to a developer where the property forms a subdivided part of larger property acquired by the seller’s parents many years before and the land has been used for
• GST and residential premises – whether GST payable on the sale of a single residential apartment in a complex
• GST and property development – whether proposed sale of subdivided lot (vacant land) is a taxable supply – whether the sale will be taxable if a townhouse is built on the land and sold
• GST and margin scheme – whether the sale of property is eligible for the margin scheme – whether property was purchased under the margin scheme
• GST and subdivision of land – whether GST payable on the subdivision and sale of land purchased 30 years ago and operated as a farm – whether carrying on an enterprise or the mere realisation of a capital asset
• GST and supply of a call option – whether GST payable on the assignment of a call option to purchase a commercial property development site – whether carrying on an enterprise
• GST and the sale of residential premises – whether the sale of residential property leased to an entity who use it provide care to their clients is input taxed as the supply of residential premises
• GST and security deposits – whether  a certain percentage deposit collected from purchasers for “off the plan” sales will be a security deposit for the purposes of Division 99 of the GST Act – whether an additional amount payable by some purchasers would be a security deposit
• GST and tax law partnership – whether carrying on an enterprise as a co-owner in its own right where a tax law partnership acquired interest in property
• GST and application of the margin scheme to a State – whether local council entitled to a refund of GST where calculated GST liability under wrong item of the margin scheme
• GST and sale of farmland – whether the sale of farm land GST-free – whether the supply of an option to acquire other farmland GST-free
• GST and sale of property by mortgagee in possession – whether GST payable on sale of property by mortgagee where property occupied as family home and mortgagors not registered nor required to be registered for GST

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