澳洲（讨论）我又来奇葩的问题了，关于water 是否有

在澳大利亚税务



我知道熟悉我的同胞们已经了解我了，我的特长就是问一些白痴的问题，甚至还有sb说我骗分的。呵呵

这次我要问的问题，呵呵了，water是不是有GST。别小瞧这个问题啊，千万别，因为这个问题已经难住ATO了，转接N多次，等了N多次，到现在都没法给一个答案。
问题如下，做农场的，卖水给别人，应该也是农场之类的。请问这个水有没有gst。
就是这么简单的问题竟然ATO转接给别人，中途等了好几次，最后说要研究一下然后几天后给回电话。

请回答的同学们不要说GST free，有常识的人都知道ato上面写了水gst free。

请认真的对待这个问题，gstr 2000/25我已经大概看过了，然而，我越看越乱，如果有大神很了解这一Part希望跟我分享一下，另外如果不了解的但是看懂了GSTR 2000/25也可以分享一下。另外我还看了一个案例，https://austaxpbr.com.au/document/PBR_70194
里面也提到了Water GST的问题，这个是commercial property的。那么餐馆的，对于水有非自然用途的都有gst咯？


望大神带着详细出处进行解答。

评论
这个。。。是不是与牛奶有异曲同工之妙。。。

评论
不懂，但是我决定帮你顶一下

评论
如果出租房的水费，agent给Owner的invoice都加GST的。如果农场卖水是就一项服务是涉及GST的。

评论
坐等答案！

等我忙完尝试理解下。

评论
未经加工的水是没有Gst的，比如超市卖的矿泉水，但是气泡水就有

评论

呵呵，您的认知真是的单纯天真。。。。

评论

我推荐您仔细看看我发的那个东西。。。然后再回复。。。

评论

我推荐您花钱找会计，不要在这里贪免费的建议。

评论
A supply of water is GST-free. However, a supply of water is not GST-free under Subdivision 38-I if it is supplied in a container, or transferred into a container, that has a capacity of less than 100 litres.

http://law.ato.gov.au/atolaw/vie ... 00025/NAT/ATO/00001

评论

我不知道你是不是压根就没认真看帖子，ATO都没给出的答案，我只是觉得好玩拿来讨论的，没跟任何人要什么建议，懂？你要是明白就回答问题参与讨论，要是不明白就别跟这里浪费时间。谢谢，每次发帖来讨论，总有你这号的人跟这里浪费时间，你以为论坛是要免费建议的地方？一起讨论的地方，明白不？

评论

这个是肯定的我知道，但是对于农场的case，我貌似在GSTR2000/25里面看到了类似于管道，读表还有供应之间的解释，应该更符合农场的Case。不知道您是否对于这部分有所了解。。。我是没看懂

评论

因为您说的这个设计了容量，那么我们姑且认为农场的储水设备的容量很大，远远大于100L，那么这个是销售的总量与100L去比较，所以gst free。还是我卖了1000L然后我由于运输的需要我分成10份也就是10个100L去运输，从而含有GST呢？

评论

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

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.



评论

就是说在卖水的交易中，任何时候经过了一个小于100升容器的转运过程，都需要交GST

这只是其中一种，很多其他情况也有可能交GST的

评论

哈哈哈。多谢指教！

评论

先扫了一眼。。这个Case还不错，一会儿有时间仔细读一下。

评论

收到了ATO的电话，一个印度人，口音很带劲。叽里咕噜说了半天就是在朗诵 GSTR2000/25。因为我没法提供很详细的具体他是怎么卖水的，什么设备，什么pipe，所以最后他就说根据你提供的信息我们只能说不用gst。
所以Pipe也是重点

评论
应该是没有GST的

评论
好奇问楼主是买家还是卖家

评论

两者都不是
澳洲中文论坛热点