Category: MIL-OSI

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We’ve reviewed our advice for Qatar and continue to advise exercise normal safety precautions. You may be placed under a travel ban if you’re involved in a dispute about (but not limited to) business, labour, employment, fines or civil legal proceedings. You won’t be able to leave Qatar until your travel ban is removed (see ‘Travel’).

Demonstrations and protest activity may also occur, and local security situations could deteriorate with little notice. Avoid all demonstrations and protests (see ‘Safety’).

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Back L to R: Jeremy Martin, Jai Maher, Aaron Yates, Captain Wayne Draper, ACFO Bryan Russell, Michael Franchetto, Bayley Charalambous. Front L to R: Lynne O’Callaghan, Narelle Douthie, Jarod Rodway

Morwell Fire Brigade has officially welcomed the arrival of its new heavy tanker through the station doors, which is set to boost firefighting capabilities to serve the local community.

Brigade members gathered at the fire station on Thursday, 27 March to celebrate the new addition to their fleet, where CFA Assistant Chief Fire Officer Bryan Russell had the honour of handing over the keys.

Morwell Captain Wayne Draper said the brigade was excited to use the new tanker which will put them in a better position to protect the community because of the increased water capacity of 4,000 litres.

“The new tanker has been great for morale since coming into the station. It’s very user friendly and will be a great benefit to us,” Wayne said.

“The extra 1,000 litres of water will go a long way out on the fireground.

“It is also now a lot more comfortable for members to ride in the cab, and the simplicity of the layout has been easier for our volunteers to navigate.

“Over the past few months, we’ve put a lot of work into adjusting to a completely different truck, as this one is a lot bigger than what we’ve had previously.

“I’ve been really proud of how well our members have embraced the challenge. We’ve had eight drivers and operators do more than 15 hours of training each to become accredited and they are keen to put their training into practice.”

CFA Assistant Chief Fire Officer Bryan Russell said the new tanker will not just be an asset for response but also for the safety of the members.

“It has some fantastic enhancements, with updated crew protection systems and burnover protection, plus full equipment stowage,” Bryan said.

“The new features also aim to reduce crew fatigue and improve safety and ergonomics including easy-to-read electric monitors and electric rewind hose systems.”

“Environmentally, we’re reducing impacts through use of recyclable building materials and higher levels of emission controls.”

The heavy tanker’s 4×4 capability and automatic transmission will also help crews access fires in difficult terrain.

The new vehicle was funded through the Victorian Government’s CFA Capability Funding package and is one of 48 new tankers being rolled out to CFA fire brigades across Victoria to ensure volunteer firefighters are well-equipped to protect their communities.

Morwell Fire Brigade has a strong membership of 78, with 31 of them operational, and a strong female presence of six operational, six auxiliary and 14 junior members.

The brigade has a large response area in the Latrobe Valley area of Gippsland and averages 310 callouts a year.

Submitted by	CFA media

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Source: South Australia Police

The Girrawheen Hub Precinct redevelopment continues to take shape, with community feedback now being sought on the concept design.

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[4095] Cross-border supplies [updated]

Title

Finalisation of Goods and Services Tax Ruling GSTR 2005/6 Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999

Purpose

This Ruling is being updated and modernised to reflect changes to subsection 38-190(3) of the A New Tax System (Goods and Services Tax) Act 1999 made by the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (SLA Act). The changes impact how goods and services tax (GST) applies to cross-border supplies. Schedule 2 of the SLA Act (generally about business-to-business supplies) applies from 1 October 2016.

Expected completion

To be advised

Comments

The draft update to GSTR 2005/6 published on 26 March 2025. Comments period closes on 9 May 2025.

Contact

Katrina Bond, International, Support and Programs

Phone: (03) 8792 1539

Katrina.Bond@ato.gov.au

Title

Finalisation of Goods and Services Tax Ruling GSTR 2007/2 Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does ‘effective use or enjoyment’ of the supply ‘take place outside Australia’?

Purpose

This Ruling is being updated and modernised to incorporate amendments made by the SLA Act. The changes impact how GST applies to cross-border supplies. Schedule 1 of the SLA Act (about business to consumers supplies) applies from 1 July 2017 and Schedule 2 of the SLA Act (generally about business-to-business supplies) applies from 1 October 2016.

Expected completion

To be advised

Comments

The draft update to GSTR 2007/2 published on 26 March 2025. Comments period closes on 9 May 2025.

Contact

Katrina Bond, International, Support and Programs

Phone: (03) 8792 1539

Katrina.Bond@ato.gov.au

[4125] Food of a kind marketed as prepared meals

Title

Final Goods and Services Tax Determination

Food of a kind marketed as a prepared meal

Purpose

This Determination will outline the Commissioner’s view on the meaning of ‘food of a kind marketed as a prepared meal’ by reference to key concepts referred to in the Federal Court decision in Simplot Australia Pty Limited v Commissioner of Taxation [2023] FCA 1115.

Comments

Revised Draft Goods and Services Tax Determination GSTD 2024/D3 Goods and services tax: supplies of food of a kind marketed as a prepared meal published on 16 October 2024. Comments period closed 15 November 2024.

Draft Goods and Services Tax Determination GSTD 2024/D1 Goods and services tax: supplies of food of a kind marketed as a prepared meal, which published on 27 March 2024, has been withdrawn.

Expected completion

To be advised

Contact

Jo Drum, International, Support and Programs

Phone: (03) 8792 1469

Jo.Drum@ato.gov.au

[4130] Supplies of sunscreen

Title

Final Goods and Services Tax Determination

Supplies of sunscreen

Purpose

This Determination sets out the Commissioner’s preliminary view on when a supply of a sunscreen preparation is GST-free under subsection 38-47(1) of the A New Tax System (Goods and Services Tax) Act 1999. Draft Goods and Services Tax Determination GSTD 2024/D2 Goods and services tax: supplies of sunscreen published on 14 August 2024. Comments period closed 13 September 2024.

Expected completion

To be advised

Contact

Sharon Iselin, International, Support and Programs

Phone: (07) 3121 7318

Sharon.Iselin@ato.gov.au

[4186] Toddler formula products

Title

Draft Goods and Services Tax Determination

Supplies of toddler formula products

Purpose

This Determination will outline the Commissioner’s view of the term ‘infant’ in the context of table item 13 of Schedule 2 to the A New Tax System (Goods and Services Tax) Act 1999, which provides that ‘beverages, and ingredients for beverages, of a kind marketed principally as food for infants or invalids’ are GST-free. This issue is currently considered in Issue 14 – Beverage for infants of the food industry register. Since this was published, there have been significant developments in the industry and we have received feedback asking us to review if an infant can be a person beyond the age of 12 months.

Expected completion

To be advised

Comments

We are further considering the scope of the draft Determination.

Contact

Jo Drum, International, Support and Programs

Phone: (03) 8792 1469

Jo.Drum@ato.gov.au

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[4166] Advice fees paid by superannuation funds

Title

Final Practical Compliance Guideline

Fees for personal financial advice paid from member accounts by superannuation funds – apportioning the deduction and pay as you go withholding obligations

Purpose

This Guideline sets out a methodology that superannuation funds (other than self-managed superannuation funds (SMSFs)) can use to determine the extent to which payments of financial advice fees satisfy paragraph (d) of table item 5 of subsection 295-490(1) of the Income Tax Assessment Act 1997.

It also outlines our compliance approach in relation to a superannuation fund’s obligation to withhold from payments for personal financial advice fees in the income years prior to 1 July 2019, including SMSFs.

Expected completion

To be advised

Comments

Draft Practical Compliance Guideline PCG 2025/D1 Fees for personal financial advice paid from member accounts by superannuation funds – apportioning the deduction and pay as you go withholding obligations published on 15 January 2025. Comments period closed on 14 February 2025.

Contact

Jay Gao, Public Groups

Phone: (02) 9374 5168

Jay.Gao@ato.gov.au

For more information, see Consultation matter [202421].

[4182] Expenditure incurred under a non-arm’s length arrangement and superannuation contributions [updated]

Title

Addendum to Law Companion Ruling

Law Companion Ruling LCR 2021/2 Non-arm’s length income – expenditure incurred under a non-arm’s length arrangement

Purpose

LCR 2021/2 is being updated to include the Commissioner’s view as to how the amendments in explanations of the Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 apply in respect of the non-arm’s length expenditure and non-arm’s length component provisions.

Expected completion

Mid 2025Comments

Draft update LCR 2021/2DC1 published on 27 November 2024. Comments period closed on 24 January 2025. We are currently reviewing submissions.

Contact

Bonita Tsang, SEO

PAGSPR@ato.gov.au

Title

Addendum to Taxation Ruling

Taxation Ruling TR 2010/1DC Income tax: superannuation contributions

Purpose

TR 2010/1DC is being updated to include the Commissioner’s view about the amendments in explanations of the Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024. In addition to updates for the non-arm’s length expenditure amendments, TR 2010/1DC (which was previously issued for consultation on 28 July 2021) will also be updated with regard to issues such as in specie contributions, the maximum earnings test and the deductibility of contributions.

Expected completion

Mid 2025Comments

The draft update to TR 2010/1DC2 published on 27 November 2024. Comments period closed on 24 January 2025.

TR 2010/1DC was withdrawn on 27 November 2024.

Contact

Bonita Tsang, SEO

PAGSPR@ato.gov.au

[4200] Administration of penalties that apply where employers or superannuation funds fail to comply with event-based reporting obligations [updated]

Title

Draft Law Administration Practice Statement

Administration of penalties that apply to employers who fail to comply with their Single Touch Payroll (STP) reporting obligations

Purpose

Event-based reporting regimes were introduced in 2018 for employers (STP) and for superannuation funds (member account transactions and attributes). The information reported through these reporting regimes has a range of applications across the tax and super systems, and their effectiveness can be reduced as a result of:

• incorrect and incomplete reporting
• reporting in an incorrect format (such as reporting in the original STP format rather than the STP Phase 2 format used since 2022)
• failure to report at all.

There is a need to provide guidance for ATO staff on the administration of penalties that may apply to employers or superannuation funds that fail to meet their reporting obligations.

Expected completion

April 2025

Contact

PAGSPR@ato.gov.au

Title

Draft Law Administration Practice Statement

Administration of the false and misleading statement penalties on superannuation funds that do not report superannuation contribution information to the Commissioner accurately

Purpose

Event-based reporting regimes were introduced in 2018 for employers (STP) and for superannuation funds (member account transactions and attributes). The information reported through these reporting regimes has a range of applications across the tax and super systems, and their effectiveness can be reduced as a result of:

• incorrect and incomplete reporting
• reporting in an incorrect format (such as reporting in the original STP format rather than the STP Phase 2 format used since 2022)
• failure to report at all.

There is a need to provide guidance for ATO staff on the administration of penalties that may apply to employers or superannuation funds that fail to meet their reporting obligations.

Expected completion

April 2025

Contact

PAGSPR@ato.gov.au

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