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@@ -8,12 +8,13 @@ Issue_Number,Issue_Title,Issue_Marker,Category,Category_Slug,Advice_Sequence,Adv
 4092,Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’,,Excise,advice-under-development-excise-issues,1,2,Final Excise Determination,Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921,False,"This Determination is currently issued as a draft. When finalised, the Determination will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘beer’ under the Excise Tariff Act 1921 .",To be advised,"Revised Draft Excise Determination ED 2024/D2 Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921 published on 28 August 2024. Comments period closed 27 September 2024. | Draft Excise Determination ED 2024/D1W Alcohol excise: the addition of water to beer , which published on 12 June 2024, has been withdrawn.","Naomi Schell, Excise Experience | Phone: 08 8218 9226 | Naomi.Schell@ato.gov.au",Naomi Schell,Excise Experience,08 8218 9226,Naomi.Schell@ato.gov.au,ED 2024/D2 | ED 2024/D1W,DEX/ED2024D2/NAT/ATO/00001 | DEX/ED2024D1/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=DEX/ED2024D2/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DEX/ED2024D1/NAT/ATO/00001&PiT=99991231235958,,Under development,2026-05-31T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-excise-issues#ato-4092Determiningtheproportionofunfermentedmaterialsthatmaybeaddedtobeerandcider-1,
 4092,Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’,,Excise,advice-under-development-excise-issues,2,2,Final Wine Equalisation Tax Determination,Wine Equalisation Tax: the addition of water to cider or perry,False,"This Determination is currently issued as a draft. When finalised, the Determination will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘cider’ under the A New Tax System (Wine Equalisation Tax) Act 1999 .",To be advised,Draft Wine Equalisation Tax Determination WETD 2024/D1 Wine equalisation tax: the addition of water to cider or perry published on 12 June 2024. Comments period closed 12 July 2024.,"Naomi Schell, Excise Experience | Phone: 08 8218 9226 | Naomi.Schell@ato.gov.au",Naomi Schell,Excise Experience,08 8218 9226,Naomi.Schell@ato.gov.au,WETD 2024/D1,DWD/WETD2024D1/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=DWD/WETD2024D1/NAT/ATO/00001&PiT=99991231235958,,Under development,2026-05-31T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-excise-issues#ato-4092Determiningtheproportionofunfermentedmaterialsthatmaybeaddedtobeerandcider-2,
 4281,FBT payable on the private use of motor vehicles by directors of a corporate trustee of a discretionary trust,,FBT,advice-under-development-fbt-issues,1,1,Decision impact statement,Decision impact statement on SEPL Pty Ltd as trustee of the SFT Trust v Commissioner of Taxation [2026] FCAFC 36,False,"This Decision impact statement explains the Full Federal Court's decision in this case, which concerned whether 3 brothers, who were the directors of a corporate trustee of a discretionary trust and also beneficiaries of this discretionary trust, were: | each an ‘employee’ within the meaning of that term in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), and | (if the brothers were each found to be an employee) whether car benefits provided to them were provided ‘in respect of’ their employment. | The decision confirms that the common law meaning of ‘employee’ can be used to determine if a person is an employee within subsection 136(1) of the FBTAA. The capacity in which a person receives benefits from a trust will need to be determined having regard to all the facts and circumstances of a case. Other tax provisions may also apply to tax arrangements involving private use of motor vehicles by directors of a corporate trustee of a discretionary trust.",,The Decision impact statement on SEPL Pty Ltd as trustee of the SFT Trust v Commissioner of Taxation [2026] FCAFC 36 published on 1 July 2026. Comments period closed on 31 July 2026.,"Aruni Abeysinghe, Tax Counsel Network | Aruni.Abeysinghe@ato.gov.au",Aruni Abeysinghe,Tax Counsel Network,,Aruni.Abeysinghe@ato.gov.au,Decision impact statement,LIT/ICD/SAD127of2025/00001,https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/SAD127of2025/00001&PiT=99991231235958,,Under development,2026-08-02T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-fbt-issues#ato-4281FBTpayableontheprivateuseofmotorvehiclesbydirectorsofacorporatetrusteeofadiscretionarytrust,
-4095,Definition of Australian consumer,,GST,advice-under-development-gst-issues,1,1,Final Goods and Services Tax Ruling,Goods and services tax: determining if you are making cross-border supplies to an Australian consumer,False,"This Ruling will provide the Commissioner’s view on when supplies of things other than goods or real property made to Australian consumers are connected with the indirect tax zone under paragraph 9-25(5)(d) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). | On 10 June 2026, we published Draft Ruling Goods and Services Tax Ruling GSTR 2026/D1 Goods and services tax: determining if you are making cross-border supplies to an Australian consumer . It replaces Goods and Services Tax Ruling GSTR 2017/1 Goods and services tax: making cross border supplies to Australian consumers , which will be withdrawn. However, the Commissioner’s view has not changed. The Draft Ruling clarifies and expands on the existing views in GSTR 2017/1. However, due to several structural changes and additions, we issued a new Draft Ruling rather than an update to GSTR 2017/1. | The Draft Ruling includes: | greater clarity regarding the Commissioner’s expectations in determining when a recipient can be treated as not being an Australian consumer due to a belief they are registered for goods and services tax | options available to determine whether a recipient is (or is not) an Australian consumer outside of applying the safe harbour rules under section 84-100 of the GST Act.",To be advised,GSTR 2026/D1 published on 10 June 2026. Comments period closed on 24 July 2026.,"Katrina Bond, Technical Leadership and Advice – GST | Phone: 03 8792 1539 | Katrina.Bond@ato.gov.au",Katrina Bond,Technical Leadership and Advice – GST,03 8792 1539,Katrina.Bond@ato.gov.au,GSTR 2026/D1 | GSTR 2017/1,DGS/GSTR2026D1/NAT/ATO/00001 | GST/GSTR20171/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=DGS/GSTR2026D1/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20171/NAT/ATO/00001&PiT=99991231235958,,Under development,2026-08-02T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4095DefinitionofAustralianconsumer,
-4175,Build-to-rent,,GST,advice-under-development-gst-issues,1,1,Addendum to Goods and Services Tax Ruling,Draft update to Goods and Services Tax Ruling GSTR 2012/6DC Goods and services tax: commercial residential premises,False,"Modern build-to-rent developments have evolved and include different occupancy arrangements and physical characteristics to traditional rental accommodation. The draft update to GSTR 2012/6DC published on 5 November 2025. It provides further clarity on how the existing law applies to modern build-to-rent developments and assists taxpayers to determine whether their premises are residential premises or commercial residential premises. | The Commissioner's view remains unchanged and is not being reviewed. The intent of the draft update, when finalised as an addendum, is to clarify and expand on the existing principles. | We are also developing web guidance to provide guidance on the main GST issues that developers and operators of build-to-rent residential developments need to consider, including entitlement to GST credits, treatment of supplies and adjustments. | The addendum and web guidance will provide greater certainty for taxpayers on how to practically apply the existing law and ATO view in their build-to-rent developments.",To be advised,GSTR 2012/6DC published on 5 November 2025. Comments period closed on 19 December 2025.,"Taylor Berry, International, Support and Programs | Phone: 08 9268 0041 | Taylor.Berry@ato.gov.au",Taylor Berry,"International, Support and Programs",08 9268 0041,Taylor.Berry@ato.gov.au,GSTR 2012/6DC,DGC/GSTR20126DC1/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=DGC/GSTR20126DC1/NAT/ATO/00001&PiT=99991231235958,,Under development,2026-08-02T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4175Buildtorent,
-4258,Care services and accommodation in retirement villages,updated,GST,advice-under-development-gst-issues,1,1,Draft update to Goods and Services Tax Ruling,Goods and Services Tax Ruling GSTR 2012/3 Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels,True,An update to GSTR 2012/3 is required to reflect amendments to section 38-25 of the A New Tax System (Goods and Services Tax) Act 1999 because of the commencement of the Aged Care Act 2024 on 1 November 2025. | We are also updating our web guidance on GST and residential care and GST and home care to reflect these legislative changes.,September 2026,,"Rebekah Coote, International, Support and Programs | Phone: 07 3213 8278 | Rebekah.Coote@ato.gov.au",Rebekah Coote,"International, Support and Programs",07 3213 8278,Rebekah.Coote@ato.gov.au,GSTR 2012/3,GST/GSTR20123/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20123/NAT/ATO/00001&PiT=99991231235958,https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-residential-care | https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-home-care,Under development,2026-08-02T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4258Careservicesandaccommodationinretirementvillagesupdated,
-4268,Recipient created tax invoices,updated,GST,advice-under-development-gst-issues,1,1,Final Goods and Services Tax Ruling,Goods and services tax: recipient created tax invoices,False,"This Final Ruling will: | outline the Commissioner’s view on recipient created tax invoices (RCTIs) and the application of the A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023 ( 2023 RCTI Determination ) | replace Goods and Services Tax Ruling GSTR 2000/10 Goods and services tax: recipient created tax invoices , which outlined the application of previous RCTI determinations that have repealed, and | explain the requirements of the 2023 RCTI Determination and clarify and expand on the existing views in GSTR 2000/10 (to the extent they do not relate to repealed RCTI determinations).",To be advised,Draft Goods and Services Tax Ruling GSTR 2026/D2 Goods and services tax: recipient created tax invoices published on 29 July 2026. Comment period closes 11 September 2026.,"Djurdja Gayler, Technical Leadership and Advice – GST | Djurdja.Gayler@ato.gov.au",Djurdja Gayler,Technical Leadership and Advice – GST,,Djurdja.Gayler@ato.gov.au,2023 RCTI Determination | GSTR 2000/10 | GSTR 2026/D2,OPS/LI202320/00001 | GST/GSTR200010/NAT/ATO/00001 | DGS/GSTR2026D2/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=OPS/LI202320/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=GST/GSTR200010/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DGS/GSTR2026D2/NAT/ATO/00001&PiT=99991231235958,,Under development,2026-08-02T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4268Recipientcreatedtaxinvoicesupdated,
-4271,Time limits for claiming GST and fuel tax credits,updated,GST,advice-under-development-gst-issues,1,1,Draft update to Miscellaneous Tax Ruling,Miscellaneous Tax Ruling MT 2024/1 Miscellaneous tax: time limits for claiming an input tax or fuel tax credit,True,"An update to MT 2024/1 is required to reflect recent legislative amendments in the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and the Fuel Tax Act 2006 (FTA) to: | the attribution rules in section 29-10 of the GST Act and section 65-5 of the FTA for input tax credits and fuel tax credits, and | include a new GST exception to the 4-year credit time limit for input tax credits where attribution is impacted by a Commissioner’s determination. | The update will provide additional guidance and examples on the interaction of the credit attribution rules, objections and the 4-year credit limit, as well as explain the application of the new GST exception.",Late 2026,,"Djurdja Gayler, Technical Leadership and Advice – GST | Djurdja.Gayler@ato.gov.au",Djurdja Gayler,Technical Leadership and Advice – GST,,Djurdja.Gayler@ato.gov.au,MT 2024/1,MXR/MT20241/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=MXR/MT20241/NAT/ATO/00001&PiT=99991231235958,,Under development,2026-08-02T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4271TimelimitsforclaimingGSTandfueltaxcreditsupdated,
-4277,Passing on excess GST under Division 142,,GST,advice-under-development-gst-issues,1,1,Decision impact statement,Decision impact statement on Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172,False,"This Decision impact statement outlines the ATO's response to the Full Federal Court’s decision in this case, which concerns whether an amount of excess GST had been passed on to purchasers of residential units for the purposes of section 142-10 of the A New Tax System (Goods and Services Tax) Act 1999 .",,The Decision impact statement on Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172 published on 27 May 2026. Comments period closed on 26 June 2026.,"Elena Stamatovska, Tax Counsel Network | Elena.Stamatovska@ato.gov.au",Elena Stamatovska,Tax Counsel Network,,Elena.Stamatovska@ato.gov.au,Decision impact statement,LIT/ICD/NSD49of2025/00001,https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/NSD49of2025/00001&PiT=99991231235958,,Under development,2026-08-02T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4277PassingonexcessGSTunderDivision142,
+4095,Definition of Australian consumer,,GST,advice-under-development-gst-issues,1,1,Final Goods and Services Tax Ruling,Goods and services tax: determining if you are making cross-border supplies to an Australian consumer,False,"This Ruling will provide the Commissioner’s view on when supplies of things other than goods or real property made to Australian consumers are connected with the indirect tax zone under paragraph 9-25(5)(d) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). | On 10 June 2026, we published Draft Ruling Goods and Services Tax Ruling GSTR 2026/D1 Goods and services tax: determining if you are making cross-border supplies to an Australian consumer . It replaces Goods and Services Tax Ruling GSTR 2017/1 Goods and services tax: making cross border supplies to Australian consumers , which will be withdrawn. However, the Commissioner’s view has not changed. The Draft Ruling clarifies and expands on the existing views in GSTR 2017/1. However, due to several structural changes and additions, we issued a new Draft Ruling rather than an update to GSTR 2017/1. | The Draft Ruling includes: | greater clarity regarding the Commissioner’s expectations in determining when a recipient can be treated as not being an Australian consumer due to a belief they are registered for goods and services tax | options available to determine whether a recipient is (or is not) an Australian consumer outside of applying the safe harbour rules under section 84-100 of the GST Act.",To be advised,GSTR 2026/D1 published on 10 June 2026. Comments period closed on 24 July 2026.,"Katrina Bond, Technical Leadership and Advice – GST | Phone: 03 8792 1539 | Katrina.Bond@ato.gov.au",Katrina Bond,Technical Leadership and Advice – GST,03 8792 1539,Katrina.Bond@ato.gov.au,GSTR 2026/D1 | GSTR 2017/1,DGS/GSTR2026D1/NAT/ATO/00001 | GST/GSTR20171/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=DGS/GSTR2026D1/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20171/NAT/ATO/00001&PiT=99991231235958,,Under development,2026-08-06T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4095DefinitionofAustralianconsumer,
+4175,Build-to-rent,,GST,advice-under-development-gst-issues,1,1,Addendum to Goods and Services Tax Ruling,Draft update to Goods and Services Tax Ruling GSTR 2012/6DC Goods and services tax: commercial residential premises,False,"Modern build-to-rent developments have evolved and include different occupancy arrangements and physical characteristics to traditional rental accommodation. The draft update to GSTR 2012/6DC published on 5 November 2025. It provides further clarity on how the existing law applies to modern build-to-rent developments and assists taxpayers to determine whether their premises are residential premises or commercial residential premises. | The Commissioner's view remains unchanged and is not being reviewed. The intent of the draft update, when finalised as an addendum, is to clarify and expand on the existing principles. | We are also developing web guidance to provide guidance on the main GST issues that developers and operators of build-to-rent residential developments need to consider, including entitlement to GST credits, treatment of supplies and adjustments. | The addendum and web guidance will provide greater certainty for taxpayers on how to practically apply the existing law and ATO view in their build-to-rent developments.",To be advised,GSTR 2012/6DC published on 5 November 2025. Comments period closed on 19 December 2025.,"Taylor Berry, International, Support and Programs | Phone: 08 9268 0041 | Taylor.Berry@ato.gov.au",Taylor Berry,"International, Support and Programs",08 9268 0041,Taylor.Berry@ato.gov.au,GSTR 2012/6DC,DGC/GSTR20126DC1/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=DGC/GSTR20126DC1/NAT/ATO/00001&PiT=99991231235958,,Under development,2026-08-06T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4175Buildtorent,
+4258,Care services and accommodation in retirement villages,updated,GST,advice-under-development-gst-issues,1,1,Draft update to Goods and Services Tax Ruling,Goods and Services Tax Ruling GSTR 2012/3 Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels,True,An update to GSTR 2012/3 is required to reflect amendments to section 38-25 of the A New Tax System (Goods and Services Tax) Act 1999 because of the commencement of the Aged Care Act 2024 on 1 November 2025. | We are also updating our web guidance on GST and residential care and GST and home care to reflect these legislative changes.,September 2026,,"Rebekah Coote, International, Support and Programs | Phone: 07 3213 8278 | Rebekah.Coote@ato.gov.au",Rebekah Coote,"International, Support and Programs",07 3213 8278,Rebekah.Coote@ato.gov.au,GSTR 2012/3,GST/GSTR20123/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20123/NAT/ATO/00001&PiT=99991231235958,https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-residential-care | https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-home-care,Under development,2026-08-06T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4258Careservicesandaccommodationinretirementvillagesupdated,
+4268,Recipient created tax invoices,updated,GST,advice-under-development-gst-issues,1,1,Final Goods and Services Tax Ruling,Goods and services tax: recipient created tax invoices,False,"This Final Ruling will: | outline the Commissioner’s view on recipient created tax invoices (RCTIs) and the application of the A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023 ( 2023 RCTI Determination ) | replace Goods and Services Tax Ruling GSTR 2000/10 Goods and services tax: recipient created tax invoices , which outlined the application of previous RCTI determinations that have repealed, and | explain the requirements of the 2023 RCTI Determination and clarify and expand on the existing views in GSTR 2000/10 (to the extent they do not relate to repealed RCTI determinations).",To be advised,Draft Goods and Services Tax Ruling GSTR 2026/D2 Goods and services tax: recipient created tax invoices published on 29 July 2026. Comment period closes 11 September 2026.,"Djurdja Gayler, Technical Leadership and Advice – GST | Djurdja.Gayler@ato.gov.au",Djurdja Gayler,Technical Leadership and Advice – GST,,Djurdja.Gayler@ato.gov.au,2023 RCTI Determination | GSTR 2000/10 | GSTR 2026/D2,OPS/LI202320/00001 | GST/GSTR200010/NAT/ATO/00001 | DGS/GSTR2026D2/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=OPS/LI202320/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=GST/GSTR200010/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DGS/GSTR2026D2/NAT/ATO/00001&PiT=99991231235958,,Under development,2026-08-06T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4268Recipientcreatedtaxinvoicesupdated,
+4271,Time limits for claiming GST and fuel tax credits,updated,GST,advice-under-development-gst-issues,1,1,Draft update to Miscellaneous Tax Ruling,Miscellaneous Tax Ruling MT 2024/1 Miscellaneous tax: time limits for claiming an input tax or fuel tax credit,True,"An update to MT 2024/1 is required to reflect recent legislative amendments in the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and the Fuel Tax Act 2006 (FTA) to: | the attribution rules in section 29-10 of the GST Act and section 65-5 of the FTA for input tax credits and fuel tax credits, and | include a new GST exception to the 4-year credit time limit for input tax credits where attribution is impacted by a Commissioner’s determination. | The update will provide additional guidance and examples on the interaction of the credit attribution rules, objections and the 4-year credit limit, as well as explain the application of the new GST exception.",Late 2026,,"Djurdja Gayler, Technical Leadership and Advice – GST | Djurdja.Gayler@ato.gov.au",Djurdja Gayler,Technical Leadership and Advice – GST,,Djurdja.Gayler@ato.gov.au,MT 2024/1,MXR/MT20241/NAT/ATO/00001,https://www.ato.gov.au/law/view/document?DocID=MXR/MT20241/NAT/ATO/00001&PiT=99991231235958,,Under development,2026-08-06T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4271TimelimitsforclaimingGSTandfueltaxcreditsupdated,
+4277,Passing on excess GST under Division 142,,GST,advice-under-development-gst-issues,1,1,Decision impact statement,Decision impact statement on Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172,False,"This Decision impact statement outlines the ATO's response to the Full Federal Court’s decision in this case, which concerns whether an amount of excess GST had been passed on to purchasers of residential units for the purposes of section 142-10 of the A New Tax System (Goods and Services Tax) Act 1999 .",,The Decision impact statement on Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172 published on 27 May 2026. Comments period closed on 26 June 2026.,"Elena Stamatovska, Tax Counsel Network | Elena.Stamatovska@ato.gov.au",Elena Stamatovska,Tax Counsel Network,,Elena.Stamatovska@ato.gov.au,Decision impact statement,LIT/ICD/NSD49of2025/00001,https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/NSD49of2025/00001&PiT=99991231235958,,Under development,2026-08-06T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4277PassingonexcessGSTunderDivision142,
+4282,Meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999,new,GST,advice-under-development-gst-issues,1,1,Draft update to Goods and Services Tax Ruling,Goods and Services Tax Ruling GSTR 2015/1 Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999,True,"GSTR 2015/1 is being updated to clarify the ATO view following the court and tribunal decisions in Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172 , WYPF and Commissioner of Taxation [2021] AATA 3050 ( WYPF ) and M3K Services Pty Ltd and Commissioner of Taxation [2021] AATA 4416 ( M3K ). | GSTR 2015/1 will be updated to clarify: | that there is no assumption in Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) that overpaid GST has been passed on – this a question of fact, determined on a case-by-case basis | the interpretive value of sales tax cases in interpreting ‘passed on’ and similar concepts in Division 142 of the GST Act, and | that the nature of the power in subsection 142-15(1) of the GST Act is not discretionary, as noted in WYPF and M3K .",April 2027,,"Djurdja Gayler, Technical Leadership and Advice – GST | Djurdja.Gayler@ato.gov.au",Djurdja Gayler,Technical Leadership and Advice – GST,,Djurdja.Gayler@ato.gov.au,GSTR 2015/1 | [2025] FCAFC 172 | [2021] AATA 3050 | [2021] AATA 4416,GST/GSTR20151/NAT/ATO/00001 | JUD/2025ATC20-984/00001 | JUD/2021ATC10-587/00001 | JUD/2021ATC10-599/00001,https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20151/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=JUD/2025ATC20-984/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=JUD/2021ATC10-587/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=JUD/2021ATC10-599/00001&PiT=99991231235958,,Under development,2026-08-06T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4282MeaningofthetermspassedonandreimburseforthepurposesofDivision142oftheANewTaxSystemGoodsandServicesTaxAct1999new,
 4146,Positions in relation to shares or interest in shares,updated,Income tax,advice-under-development-income-tax-issues,1,2,Draft Taxation Determination,Income tax: imputation: identification of which shares or interest in shares a ‘position’ is in relation to,True,This draft Determination will set out the Commissioner’s preliminary view in identifying the relevant shareholdings when applying the integrity rules under Division 1A of former Part IIIAA of the Income Tax Assessment Act 1936 .,To be advised,This draft Determination will not be progressing at this time. This entry will be moved to the 2026 completed issues page in September 2026.,"Jay Gao, Public Groups | Phone: 02 9374 5168 | Jay.Gao@ato.gov.au",Jay Gao,Public Groups,02 9374 5168,jay.gao@ato.gov.au,,,,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/public-advice-and-guidance-completed-issues/2026-completed-issues,Under development,2026-08-02T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4146Positionsinrelationtosharesorinterestinsharesupdated-1,
 4146,Positions in relation to shares or interest in shares,updated,Income tax,advice-under-development-income-tax-issues,2,2,Draft Practical Compliance Guideline,Arrangements that may reduce your economic exposure to a subset of your shares or interest in shares and impact on your franking credit tax offsets,True,This draft Guideline will set out our proposed compliance approach in allocating resources to consider the application of Division 1A of former Part IIIAA of the Income Tax Assessment Act 1936 to arrangements where taxpayers have used financial derivative instruments to reduce the economic exposure to their Australian shares.,To be advised,This draft Guideline is no longer being developed. This entry will be moved to the 2026 completed issues page in September 2026.,"Jay Gao, Public Groups | Phone: 02 9374 5168 | Jay.Gao@ato.gov.au",Jay Gao,Public Groups,02 9374 5168,jay.gao@ato.gov.au,,,,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/public-advice-and-guidance-completed-issues/2026-completed-issues,Under development,2026-08-02T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4146Positionsinrelationtosharesorinterestinsharesupdated-2,
 4205,Are you carrying on a business?,,Income tax,advice-under-development-income-tax-issues,1,1,Draft Taxation Ruling,Are you carrying on a business?,True,This draft Ruling will set out the Commissioner’s view on the indicators that are relevant when determining whether an individual is in business.,Mid 2026,,"Madeleine Phillips, Small Business | Madeleine.Phillips@ato.gov.au",Madeleine Phillips,Small Business,,Madeleine.Phillips@ato.gov.au,,,,,Under development,2026-08-02T14:00:00.000+00:00,https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4205Areyoucarryingonabusiness,