Notice of Rulings and Withdrawal of Rulings 22 July 2025
The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF WITHDRAWALS |
Ruling number | Subject | Brief description |
GSTR 2005/6 | Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 | GSTR 2005/6 is withdrawn with effect from 23 July 2025. It is being withdrawn because it has been replaced by Goods and Services Tax Ruling GSTR 2025/1 Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia, which issued on 23 July 2025. |
GSTR 2007/2 | Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does ‘effective use or enjoyment’ of the supply ‘take place outside Australia’? | GSTR 2007/2 is withdrawn with effect from 23 July 2025. It is being withdrawn because it has been replaced by Goods and Services Tax Ruling GSTR 2025/2 Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia, which issued on 23 July 2025. |
GSTII FI3 | Food Industry Partnership Prepared food | Goods and Services Tax Industry Issue Prepared food (Issue 5 Prepared Food) is withdrawn with effect from 23 July 2025. It is being withdrawn because our views on table items 4 and 5 of clause 1 of Schedule 1 to the A New Tax System (Goods and Services Tax) Act 1999 are now set out in other public rulings. |
Overview
The Commissioner of Taxation has issued a notifiable instrument under the Taxation Administration Act 1953, notifying the withdrawal of several public tax rulings effective from 23 July 2025. This includes Goods and Services Tax Ruling GSTR 2005/6, which has been replaced by GSTR 2025/1, and GSTR 2007/2, replaced by GSTR 2025/2. Additionally, Goods and Services Tax Industry Issue FI3, specifically addressing prepared food, is withdrawn as its content is now covered in other public rulings. The instrument is aimed at ensuring taxpayers have access to the most current and relevant tax guidance. The notice and these rulings are intended to streamline the application of GST laws by updating and consolidating relevant rulings, thereby enhancing clarity and compliance for affected businesses.
Scope and Application
The notice of rulings and withdrawal of rulings issued by the Commissioner of Taxation, Rob Heferen, pursuant to subsection 358-5(4) and subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953, outlines changes to certain public rulings related to the Goods and Services Tax (GST). These rulings, which were previously available for public guidance on specific tax issues, are being withdrawn and replaced with new rulings to reflect updated interpretations and policy positions. The affected rulings, including GSTR 2005/6, GSTR 2007/2, and GSTII FI3, are being withdrawn with effect from 23 July 2025 due to their replacement by new rulings that provide updated guidance on the scope and application of GST in certain scenarios. These changes apply to all entities subject to the GST provisions in the A New Tax System (Goods and Services Tax) Act 1999, including businesses and individuals making taxable supplies in Australia. The updated rulings can be accessed on the Australian Taxation Office website.
Key Provisions
The notice of rulings and withdrawals issued by the Commissioner of Taxation on 22 July 2025, references sections 358-5(4) and 358-20(1) of Schedule 1 to the Taxation Administration Act 1953. This notification pertains to the public rulings and their subsequent withdrawals, effective from 23 July 2025. Section 358-5(4) mandates that the Commissioner must notify the public about specific rulings, while section 358-20(1) allows the Commissioner to withdraw public rulings that are outdated or replaced by newer rulings.
The obligations imposed by the notice include ensuring that taxpayers are aware of the changes and updates to the public rulings. These rulings provide clarification on the application of the A New Tax System (Goods and Services Tax) Act 1999, particularly in relation to the Goods and Services Tax (GST). The rulings that have been withdrawn are GSTR 2005/6, GSTR 2007/2, and GSTII FI3. The withdrawals are due to the issuance of newer rulings, GSTR 2025/1, GSTR 2025/2, and the replacement of GSTII FI3 by other public rulings.
For those governed by these rulings, it is imperative to understand that the withdrawal of these rulings means that the newer rulings must be adhered to for compliance purposes. The newer rulings GSTR 2025/1 and GSTR 2025/2 provide updated guidance on the application of GST to supplies made to non-residents and the determination of when effective use or enjoyment of a supply takes place outside Australia. Similarly, the replacement of GSTII FI3 means that the new public rulings must be referenced for guidance on the GST treatment of prepared food.
There are no direct offences or penalties specified in the notice itself. However, failure to comply with the updated rulings could potentially lead to non-compliance with the GST laws, which may result in penalties under the A New Tax System (Goods and Services Tax) Act 1999. Such penalties can include fines and interest on unpaid GST, with the specifics depending on the nature and extent of the non-compliance. The Commissioner's notice serves to ensure transparency and adherence to the updated legislative framework.