11 Apr 12 GST: apportioning consideration for a supply that includes taxable and non-taxable parts – addendum to GSTR 2001/8
On 11 April 2012 the ATO issued an addendum to GST ruling GSTR 2001/8 “Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts”: GSTR 2001/8A3.
The addendum amends GSTR 2001/8 to reflect the reasoning of:
- the Full Court of the Federal Court in FCT v Luxottica Retail Australia Pty Ltd  FCAFC 20; 2011 ATC 20-243; (2011) 79 ATR 768, and
- the Administrative Appeals Tribunal in Re Food Supplier and FCT  AATA 1550; 2007 ATC 157; (2007) 66 ATR 938
in respect of the calculation of the value of the taxable part of a mixed supply under s 9-80 of the GST Act.
The 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 addendum also updates the commentary in GSTR 2001/8 on differentiating between mixed and composite supplies by reference to recent Australian case law.