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Business operations/AUSTRALIAN TAXATION OFFICE (2)

 
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加入时间: 2005/10/17
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来自: 澳大利亚悉尼
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文章时间: 2006-10-03 周二, 下午5:32    标题: Business operations/AUSTRALIAN TAXATION OFFICE (2) 引用回复

Business operations/AUSTRALIAN TAXATION OFFICE (2)


As members will be aware the Australian Taxation Office (ATO) has released its Goods and Services Tax Ruling (GSTR) 2005/6 (Ruling) as it relates to the scope of Sub Section 38 - 190 (3) of the A New Tax System (Goods and Services Tax) Act 1999 (ANTS). Detail in relation to the Ruling was communicated to members in Web Communicator 2660 - Issue 1 of 25 January 2006.

This Ruling was previously Draft Ruling GSTR 2003/D7 (Draft Ruling) and has particular implications as to the supply of services to non residents outside of Australia especially those related to deliver duty paid (DDP) and deliver duty unpaid (DDU) transactions.

As members will be aware the Australian Taxation Office (ATO) has released its Goods and Services Tax Ruling (GSTR) 2005/6 (Ruling) as it relates to the scope of Sub Section 38 - 190 (3) of the A New Tax System (Goods and Services Tax) Act 1999 (ANTS). Detail in relation to the Ruling was communicated to members in Web Communicator 2660 - Issue 1 of 25 January 2006.

This Ruling was previously Draft Ruling GSTR 2003/D7 (Draft Ruling) and has particular implications as to the supply of services to non residents outside of Australia especially those related to deliver duty paid (DDP) and deliver duty unpaid (DDU) transactions.

The Customs Brokers & Forwarders Council of Australia Inc. (CBFCA) in February 2005 raised with the ATO its concern in relation to the Draft Ruling in particular aspects relating to:

the contractual obligations and / or arrangements
the determination of supply within the terms of ANTS
the issue of taxable supply
practicalities as to how any GST or any determined amount of taxable supply could be calculated where there was a deemed taxable supply, and
who would be charged the appropriate GST
Notwithstanding the discussions which had been undertaken the ATO, without further consultation with industry, released the Ruling. As to the Ruling the CBFCA notes in particular:

"This Ruling explains our view of the law as it applied from 1 July 2000."

Members should note this provision accordingly.

Due to the complexity of the Ruling and its effect on service providers in the international trade logistics and supply chain management industry the Australian Federation of International Forwarders Ltd (AFIF), CBFCA and the Conference of Asia Pacific Express Carrier (CAPEC) in noting the particular impact on their respective members came together to address key concerns with the ATO. Association representatives met with the ATO Assistant Commissioner responsible for GST issues on 11 April 2006 to determine the ATOs compliance requirements of the Ruling. In addition the CBFCA (in its own right on 11 May 2006 on behalf of members) put a submission to the ATO seeking appropriate direction and guidance on a range of service fees and charges invoiced by CBFCA members to non resident entities. The CBFCA still awaits a response from the ATO in relation to these submissions. The associations also wrote to the Commissioner of Taxation on 28 June 2006 to follow up the meeting in April.

The CBFCA perceives there are compelling reasons why charges on a tax invoice from a service provider in Australia to a non resident transport company (entity) should be GST free pursuant to Section 38-190 of the ANTS.

The CBFCA has also taken the opportunity to address these GST implications with House of Representatives and members of Government, by way of member representation to persons in respective member's electorates.

In addition the CBFCA (in concert with AFIF and CAPEC) has commenced discussions with PriceWaterhouseCoopers (PWC) to prepare a submission to the ATO (and the Department of Finance) to reference the key implications of the Ruling with the particular intention to resolve, on behalf of the associations respective members, the contentious applications of the Ruling particularly the retrospectivity to 1 July 2000.

The PWC submission will also address:

applicable changes to the ANTS legislation
implications to service providers in international trade logistics and supply chain management as to financial and compliance costs,
trading implications and any effect on existing free trade agreements.
In the interim however members should note the current standing of the ATO on the Ruling and implications in relation to their compliance position.

Notwithstanding the discussions which had been undertaken the ATO, without further consultation with industry, released the Ruling. As to the Ruling the CBFCA notes in particular:

"This Ruling explains our view of the law as it applied from 1 July 2000."

Members should note this provision accordingly.

Due to the complexity of the Ruling and its effect on service providers in the international trade logistics and supply chain management industry the Australian Federation of International Forwarders Ltd (AFIF), CBFCA and the Conference of Asia Pacific Express Carrier (CAPEC) in noting the particular impact on their respective members came together to address key concerns with the ATO. Association representatives met with the ATO Assistant Commissioner responsible for GST issues on 11 April 2006 to determine the ATOs compliance requirements of the Ruling. In addition the CBFCA (in its own right on 11 May 2006 on behalf of members) put a submission to the ATO seeking appropriate direction and guidance on a range of service fees and charges invoiced by CBFCA members to non resident entities. The CBFCA still awaits a response from the ATO in relation to these submissions. The associations also wrote to the Commissioner of Taxation on 28 June 2006 to follow up the meeting in April.

The CBFCA perceives there are compelling reasons why charges on a tax invoice from a service provider in Australia to a non resident transport company (entity) should be GST free pursuant to Section 38-190 of the ANTS.

The CBFCA has also taken the opportunity to address these GST implications with House of Representatives and members of Government, by way of member representation to persons in respective member's electorates.

In addition the CBFCA (in concert with AFIF and CAPEC) has commenced discussions with PriceWaterhouseCoopers (PWC) to prepare a submission to the ATO (and the Department of Finance) to reference the key implications of the Ruling with the particular intention to resolve, on behalf of the associations respective members, the contentious applications of the Ruling particularly the retrospectivity to 1 July 2000.

The PWC submission will also address:

applicable changes to the ANTS legislation
implications to service providers in international trade logistics and supply chain management as to financial and compliance costs,
trading implications and any effect on existing free trade agreements.
In the interim however members should note the current standing of the ATO on the Ruling and implications in relation to their compliance position.

_________________
澳洲专家——澳洲雪梨(澳大利亚悉尼)
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