Dental GST Rulings 'withdrawn'

Thanks to MW Partners for alerting us to the decision of the Australian Taxation Office to "withdraw" a number of dental GST Rulings, on the basis that they involve "a straight application of the law" and "do not involve any interpretive decision".

The withdrawals could imply that the ATO is looking at these areas, and intends to target dental practices for compliance with what they now see as obvious obligations to pay GST.

To assist members in reviewing their application of GST requirements, the following is a list of the Rulings withdrawn in late February 2006. In all cases, the ATO has previously ruled that the services are not GST-free supplies, and that GST should therefore be collected and remitted to them.

ATO ID 2001/285 GST and supply of trays to a dentist
ATO ID 2001/349 GST and Bleaching Trays
ATO ID 2001/350 GST and Orthodontic models

ATO ID 2001/351 GST and Porcelain Veneers
ATO ID 2001/521 GST and supply of occlusal splints to a dentist