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Gina Lazanas FTIA (Balazs Lazanas & Welch LLP) represented the Taxation Institute at the ATO's NTLG GST Subgroup meeting on Thursday, 24 June 2010. Issues for discussion on the agenda for the meeting included Board of Taxation Review of the legal framework for the administration of the GST, Section.105-65 of Schedule 1 to the Taxation Administration Act 1953 (Cth) (TAA) - jurisdiction issue, taxpayer alerts, Changes to 'Belvedere' example in Financial Supplies Ruling GSTR 2002/2, differentiated services model, GST public ruling request - loyalty programs and residential premises - revision of GST Ruling 2000/20 on commercial residential premises.

Also on the agenda is the legislation that expands the tax rulings system, on which the ATO issued a media release. Following the passage of the Tax Laws Amendment (2010 GST Administration measures No 2) Bill on 17 June 2010, the general ruling system will expand to include excise, GST and other indirect taxes from 1 July 2010.

We will provide Members with an update of the meeting next week.

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