*GSTD 2013/D4 – after the Naidoo case, only objection decisions about s105-65 in a private rulings can be reviewed (if no assessment has issued) [55]

This Draft GST Determination, released on Wed 9.10.2013, states that taxpayers can object to private rulings that the Commissioner makes on the way in which s 105-65 of Sch 1 to the TAA applies or would apply, but only if the Commissioner has not made an assessment of the net amount for the tax period in which the taxpayer overpaid GST.

DATE OF EFFECT: When the final ruling is issued, it is proposed to apply both before and after its date of issue.

COMMENTS are due by 6 November 2013. ATO Contact: Rajitha Srikhanta – Tel: (03) 9285 1016; Fax: (03) 9285 1943; Email: Rajitha.Srikhanta@ato.gov.au.

[LTN 195, 9/10/13]