GSTD 2023/D1 – GST implications of combination food
Following the AAT’s decision in Chobani Pty Ltd v FCT  AATA 1664 (covered in the Birchstone Brief for the week ended 23 June 2023), the ATO has released provisional guidance regarding:
- when a supply will be a supply of a combination of one or more foods, at least one of which is taxable; and
- the GST implications of such supplies.
GSTD 2023/D1 provides that the Commissioner considers:
- a supply of combination food is a supply of a product comprising two or more separately identifiable foods, at least one of which is taxable for GST purposes;
- to be a combination food, the separately identifiable foods must be sufficiently joined;
- two or more foods will not be a combination food if the taxable food is so integrated into, or insignificant within, the overall product supplied that it has no effect on the essential character of that product;
- the classification of a food product is an objective question of fact and degree to be answered with reference to all relevant factors.
ATO to obtain visa data
The ATO has announced that it will acquire visa data from the Department of Homes Affairs for the 2024 to 2026 income years. Data that will be collected includes identification details for visa applications and sponsors, migration agent details, and all international travel moments undertaken by visa holders. The purpose of the data matching program is to help ensure that individuals and businesses are fulfilling their tax and super reporting obligations.
Draft FBT Legislative Instruments
The ATO has issued five draft legislative instruments regarding records that may be used as an alternative to employee declarations for FBT substantiation purposes. They are:
Class ruling issued
The ATO has issued CR 2023/57 – Unity Bank Limited – Unity Capital Notes.