Ruling Compendium GSTR 2017/1EC
Status: not legally binding







This edited version of the Compendium of Comments is not intended to be relied upon. It provides no protection from primary tax, penalties, interest or sanctions for non-compliance with the law. | This is a compendium of responses to the issues raised by external parties to draft Goods and Services Tax GSTR 2016/D1 Goods and services tax: making cross-border supplies to Australian consumers | This compendium of comments has been edited to maintain the anonymity of entities that have commented. | Summary of issues raised and responses | ATO Response/Action taken | Query how overseas suppliers would lodge GST returns and remit GST to the ATO. | The ATO has provided guidance on its website, ato.gov.au, to assist non-resident entities with understanding their registration and reporting requirements under the new law. See International taxation of goods and services supplied to Australia . | Suggest an alternative design to the legislative amendments which would involve amounts being paid directly to the ATO at the time of the transaction. | The methods for collecting GST are a matter of policy. The purpose of this Ruling is to provide the ATO's interpretation of the legislation as enacted. | Propose an alternative model for dealing with contracts that straddle 1 July 2017. | However, the advice/guidance on these rules will need to be consistent with the legislation as enacted.