27 Oct 11 Draft Addendum: Apportioning consideration for a supply that includes taxable and non-taxable parts - GSTR 2001/8DA
On 26 October 2011, the ATO released Draft Addendum GSTR 2001/8DA (GST: apportioning the consideration for a supply that includes taxable and non-taxable parts).
The Addendum, when finalised, will amend Goods and Services Tax Ruling GSTR 2001/8 to reflect the reasoning of the:
- Full Federal Court in FCT v Luxottica Retail Australia Pty Ltd  FCAFC 20; 2011 ATC 20-243; and
- AAT in Re Food Supplier and FCT  AATA 1550
in respect of the calculation of the value of the taxable part of a mixed supply under s 9-80 of the GST Act 1999.
The Draft Addendum provides further guidance and examples on how to apportion the consideration for a mixed supply to enable calculation of the GST payable on the taxable part of the supply.
The Draft Addendum also updates the commentary in GSTR 2001/8 on differentiating between mixed and composite supplies by making reference to recent Australian case law.