Monthly Archives: November 2011

On 21 December 2011, Treasury released exposure draft legislation to give effect to the Budget announcement concerning GST-free health care procured by insurers. The original consultation took place under a consultation paper released on 7 June 2011 dealing with health … Continue reading →

This evening – 23 November 2011 – Treasury released exposure draft amendments to the GST law dealing with the treatment of appropriations. The exposure draft EM states that the amendments are to restore the policy intent that the non-commercial activities of … Continue reading →

Binding rulings have been part of our tax framework for almost 20 years. There were some early questions about how courts would handle appeals from negative private rulings but relatively little on how the binding nature of rulings is given … Continue reading →

The Full Federal Court has dismissed the Commissioner’s appeal in Multiflex.   William Morris  Lawry would be pleased to note that both counsel for the taxpayer were Victorians (although South Australian’s like to claim Batrouney SC as one of their own) … Continue reading →

This morning, the ATO distributed the following note to NTLG GST members concerning the new “GST Property tool” To access the tool, go to the ATO GST property tool page and click “start”. GST property tool On the 7 November 2011, … Continue reading →

On Wednesday 2 November 2011, the Commissioner issued a draft ruling – GSTR 2011/D4 – on financial assistance payments. The draft, when finalised, will replace GSTR 2000/11. The due date for submissions is 16 December 2011. What is of interest: … Continue reading →

With Qantas dominating the media and attention, the AAT decision in National Jet might not have caught many peoples’ attention. The case was heard by President Justice Downes and Senior Member Frank O’Loughlin and the decision was handed down on … Continue reading →

Sometimes it’s nice to be able to say “I told you so”… sometimes not. Early in the history of Australia’s ruling system I had made a few (read loud and frequent) comments about the value of rulings.  One particular aspect … Continue reading →