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11 Apr 1212 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 [2011] FCAFC 20; 2011 ATC 20-243; (2011) 79 ATR 768, and
  • the Administrative Appeals Tribunal in Re Food Supplier and FCT [2007] 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.

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