Advice under development: 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
Issue: 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
Category: GST
Type of advice: Draft update to Goods and Services Tax Ruling
Status: Under development
Expected completion: April 2027
Purpose: 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 .
Referenced documents: GSTR 2015/1 | [2025] FCAFC 172 | [2021] AATA 3050 | [2021] AATA 4416