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23 Jan 099 Joint submission on GSTR 2008/D4 (GST: cancellation fees)

On 10 December 2008, a joint submission was lodged with the ATO in relation to GSTR 2008/D4 (GST: cancellation fees) on behalf of the Institute of Chartered Accountants in Australia, National Institute of Accountants, the Taxation Institute of Australia, CPA Australia and Taxpayers Australia.

The submission states that the approach adopted in the Draft Ruling appears to apply the comments made by the High Court in the Reliance Carpet decision beyond their intended purpose in seeking to identify a number of potential supplies that could be made in relation to cancellation fee scenarios where the intended supply does not take place.  

For a copy of the joint submission, go here.

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