|
|
此文章由 sinokai 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 sinokai 所有！转贴必须注明作者、出处和本声明，并保持内容完整
本帖最后由 sinokai 于 2017-5-1 10:58 编辑
我觉得这个答案蛮符合你的要求， 其来源于网上，本人不负任何责任啊.gif)
QUESTIONS AT ISSUE:
1. How is GST to be applied to water transportation only?
2. How is GST to be applied to water cartage and sale? (With both being treated independently for this ruling).
3. How is GST to be applied to water sales, with no cartage?
FACTS:
Your main business activity is water cartage and supply of water.
You supply your own water to your customers and in each case it is supplied in heavy vehicles that carry in excess of 100 litres in quantity.
You supply other people's water, to their customers and in each case this is supplied in heavy vehicles that carry in excess of 100 litres in quantity.
You supply other people's water to your customers and in each case this is supplied in heavy vehicles that carry in excess of 100 litres in quantity.
The purpose for which the water is used varies from drinking water only to soft drink manufacturing, water applied for agricultural use, road spraying, filling domestic swimming pools and industrial usage.
You are currently treating all of the above supplies of water as taxable supplies.
DECISION:
Issue (question) 1
The cartage of water being made as a separate supply to the supply of water is a taxable supply, therefore GST is applicable.
Issue (question) 2
The supply of water in containers that hold in excess of 100 litres of water at a time and where delivery is integral to this supply of water is a GST free supply because it is considered that the delivery of water is one of the obligations of the supplier under the agreement for the supply of water, therefore no GST is applicable to this supply of water.
Issue (question) 3
The supply/sale of water only from its source in containers that carry in excess of 100 litres at a time excluding cartage is a GST-free supply.
REASONS FOR DECISION:
A supply of water is GST-free under subsection 38-285(1) of A New Tax System (Goods and Services Tax) Act 1999 (GST Act). However, subsection 38-285 (2) the GST Act provides that if the water is supplied in a container or transferred into a container that has a capacity of less than 100 litres or such other quantity as the regulations specify, then it is not GST-free.
Goods and Services Tax Ruling GSTR 2000/25 assists in the interpretation of the above section and its application to questions raised by you.
Question 1
In question 1, you have advised that you are not the owner of the water that is being supplied. You said (in this case) you only deliver other people's water in your water trucks. You charge your customers for the delivery of this water only; your customers pay the owner of the water directly for the supply water. In this case the supply that is being made by you is the cartage of water only. This is a separate supply as you have stated that your invoice states this is a transport cost for the delivery of water.
Paragraph 64 GSTR 2000/25 explains how GST law should be applied for water cartage and states where:
…….the recipient is being separately charged for the supply of the transport service which is not GST-free This situation occurs where the person who delivers the water is not the person who supplies the water. An example is when a client buys water from one supplier and separately contracts someone else for its delivery or when a supplier of water subcontracts a third party to deliver water. This means that the transport cost for the delivery of water to your customers under question 1 is a taxable supply therefore GST applies for this supply.
Question 2
Under question 2 you have advised that the price you charge your customers is a price for the supply of water.
There are two instances to clarify under this question as follows:
In one instance you own the property from which you pump water directly from the bore into your water truck and then you sell this water to your customers. In another instance you have advised that you may also buy water from other people's bores or springs and then sell/supply this water to your customers. In both instances you own the water and you invoice your customers for the sale of this (your) water which includes its delivery.
Paragraphs 20 and 21 of GSTR 2000/25 state:
A supply of water, in section 38-285 of the GST Act, refers to the delivery or the making available of water, as goods, to a recipient's premises.
In other words, the supply of water means the change in ownership or control and transfer of physical possession of water from a supplier to a recipient.
Under both instances in question 2 the supply of the transport and delivery is part of the supply of the water where you are making a supply of water and you have stated that the supply includes the delivery of the water. The water is supplied in a container that has a capacity of at least 100 litres. The supply of the transport and delivery is integral to the supply of the water in both instances. Therefore it is considered that the delivery of water is one of the obligations of the supplier under the agreement for the supply of water. Under both instances in question 2 the delivery is not a separate service to the supply of water and is therefore not a taxable supply. The supply of the water, including delivery, is a GST-free supply under section 38-285 of the GST Act. The use of the water by the recipient does not affect the GST-free status of the supply of the water.
Question 3
In question 3 you have advised that you sell your own water from the bore located on your property to other operators in the industry. These operators bring their own water trucks and pump water from your bore directly into their tanks, all of which have the capacity to hold in excess of 100 litres at a time. In this case you are making a supply of water only. This supply does not include any cartage or delivery by you.
Section 38-285 of the GST Act provides that a supply of water is GST-free. GSTR 2000/25 paragraph 18 clarifies that water includes:
• drinkable water;
• untreated bulk water;
• salt water and
• recycled water,
but does not include:
• ice or
• steam.
GSTR 2000/25 paragraph 19 further explains that water is commonly supplied in a number of forms. Its source may lie in oceans, rivers, dams, or streams (surface water), or it may be accessed from aquifers (groundwater). This means the supply of your own water from your bore to other operators in the industry which is pumped into their tanks (that hold in excess of 100 litres at a time) is a GST-free supply therefore no GST is applicable to this supply. The use of the water by the recipient does not affect the GST-free status of the supply of the water.
|
评分
-
查看全部评分
|
我们的权利之年假篇 (2007-3-5) zhengtao 
年轻人，我觉得你很有潜力，来国务院办公吧
发表于 2017-4-28 17:00
