The following is the Cemeteries & Crematoria Association of NSW's response to the Australian Taxation Office (ATO) "Draft Goods and Services Tax Determination. Goods and service tax: is the supply of a burial right in respect of a public cemetery subject to GST?"
Please find attached the submission CCANSW lodged with the ATO in relation to the proposed changes to GST on interment rights (and other items).
The ATO approach is likely to be influenced by the responses it receives from the industry. At the moment, it appears to be proposing retrospective payments of GST charged e.g. on interment rights and reservations, without compensating cemetery operators for the significant administrative tasks associated with applying the ATO’s new approach.
CCANSW would be pleased to have the GST on cemetery items reduced but seeks
- a prospective not retrospective implementation date. CCANSW supports GST refunds where GST was actually overcharged, not retrospectivity where the ATO changes its approach to definitions
- compensation for members re costs of implementing any retrospective change in the ATO approach.
We encourage you to also submit a direct response to the ATO.