Notice of Addendum, Notice of Withdrawal

Administered by Department of the Treasury

Legislation au C2016G00545 In force Gazette

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COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from Branches of the Australian Taxation Office or at http://law.ato.gov.au.

NOTICES OF ADDENDUM
Ruling Number	Subject	Brief Description
GSTR 2014/1	Goods and services tax: motor vehicle incentive payments	GSTR 2014/1 is amended to make reference to special attribution rules in relation to motor vehicle incentive payments contained in A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Certain Motor Vehicle Incentive Payments Made to Motor Vehicle Dealers) Legislative Instrument 2015. The Addendum applies on and from 27 April 2016.
PR 2013/16	Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2016	PR 2013/16 is amended to incorporate Supplementary Product Disclosure Statements dated 11 April 2016 and 14 April 2016 as scheme documents and an additional Reference Asset. The Addendum applies on and from 18 September 2013.

NOTICES OF WITHDRAWAL
Ruling Number	Subject	Brief Description
TR 95/26	Income tax: reasonable allowance amounts for the 1995‑1996 income year	TR 95/26 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016.
TR 96/21	Income tax: reasonable allowance amounts for the 1996‑1997 income year	TR 96/21 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016.
TR 97/14	Income tax: reasonable allowances amounts for the 1997‑98 income year	TR 97/14 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016.
TR 98/10	Income tax: reasonable allowance amounts for the 1998‑99 income year	TR 98/10 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016.
TR 98/16	Income tax: international transfer pricing – penalty tax guidelines	TR 98/16 being withdrawn as it does not apply to schemes entered into in relation to the 2000‑01 or later income year(s). The Ruling is withdrawn with effect from 28 April 2016.
TR 1999/7	Income tax: reasonable allowances amounts for the 1999‑2000 income year	TR 1999/7 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016.
TR 2000/13	Income tax: reasonable allowances amounts for the 2000‑2001 income year	TR 2000/13 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016.
TR 2001/4	Income tax: reasonable allowances amounts for the 2001‑2002 income year	TR 2001/4 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016.
TR 2002/12	Income tax: reasonable allowances amounts for the 2002‑2003 income year	TR 2002/12 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016.
TR 2003/7	Income tax: reasonable allowances amounts for the 2003‑2004 income year	TR 2003/7 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016.
TR 2004/6	Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses	TR 2004/6 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016.
TD 95/19	Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the year commencing 1 April 1995?	TD 95/19 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 95/20	Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing 1 April 1995?	TD 95/20 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 95/21	Fringe benefits tax: what are the indexation factors for valuing non-remote housing and what are the statutory amounts for valuing remote area housing for the fringe benefits tax year commencing 1 April 1995?	TD 95/21 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 95/21	Income tax: capital gains: for the 1995-96 income year: (a) what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936; and (b) what is the associated indexed cost base threshold?	TD 95/21 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 95/55	Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 ('FBTAA'), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees?	TD 95/55 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 96/17	Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing 1 April 1996?	TD 96/17 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 96/23	Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing 1 April 1996?	TD 96/23 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 96/24	Income tax: what are the new thresholds and limits for superannuation amounts?	TD 96/24 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 96/25	Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing 1 April 1996?	TD 96/25 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 96/26	Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the year of tax commencing 1 April 1996?	TD 96/26 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 96/27	Fringe benefits tax: what are the indexation factors for valuing non-remote housing and what are the statutory amounts for valuing remote area housing for the fringe benefits tax year commencing 1 April 1996?	TD 96/27 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 96/30	Income tax: capital gains: for the 1996-97 income year: (a) what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936; and (b) what is the associated indexed cost base threshold?	TD 96/30 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 97/8	Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing 1 April 1997?	TD 97/8 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 97/9	Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing 1 April 1997?	TD 97/9 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 97/10	Fringe benefits tax: what are the indexation factors for valuing non‑remote housing and what are the statutory amounts for valuing remote area housing for the fringe benefits tax year commencing 1 April 1997?	TD 97/10 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 97/11	Income tax: what are the thresholds and limits for superannuation amounts in 1997‑98?	TD 97/11 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 97/12	Income tax: capital gains: for the 1997-98 income year: (a) what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936; and (a) what is the associated indexed cost base threshold?	TD 97/12 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 97/16	Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the year commencing 1 April 1997?	TD 97/16 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.
TD 97/17	Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing 1 April 1997?	TD 97/17 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016.

Overview

The Commissioner of Taxation, Chris Jordan, has announced amendments and withdrawals of tax rulings and determinations to ensure they remain relevant and aligned with current legislation. The Australian Taxation Office (ATO) has issued notices of addendum to update certain tax rulings, such as GSTR 2014/1, which has been amended to include special attribution rules for motor vehicle incentive payments, effective from 27 April 2016. Additionally, PR 2013/16 has been updated to incorporate recent supplementary product disclosure statements and an additional reference asset, effective from 18 September 2013. Numerous rulings and determinations have been withdrawn as their effective dates have passed, including TR 95/26 to TR 2004/6 and TD 95/19 to TD 97/17, with all withdrawals taking effect from 27 April 2016. These changes are designed to maintain clarity and accuracy in tax administration by ensuring that the ATO's guidance reflects the most current tax obligations and interpretations.

Scope and Application

The Commissioner of Taxation, Chris Jordan, has issued notices of addendum, withdrawal, and rulings related to various tax laws, which are applicable to individuals and entities involved in the specified transactions. These rulings affect various areas such as goods and services tax, income tax, and fringe benefits tax, and apply to transactions taking place within the Australian jurisdiction. The rulings provide clarity on the deductibility of interest in relation to investments, the attribution rules for certain motor vehicle incentive payments made to motor vehicle dealers, and the substantiation exception for reasonable travel and overtime meal allowance expenses, among other topics. Notably, certain rulings related to reasonable allowance amounts for specific income years and the benchmark interest rates for fringe benefits tax have been withdrawn as their date of effect has ceased, though they will continue to be legally binding on the Commissioner for the relevant period to which they relate. These rulings, addendums, and withdrawals are issued under the authority of the Commonwealth of Australia and are intended to provide guidance to taxpayers and the tax administration.

Key Provisions

The main operative sections of the gazette, C2016G00545, detail the amendments and withdrawals of certain tax rulings and determinations. Specifically, GSTR 2014/1 has been amended to incorporate the special attribution rules for motor vehicle incentive payments, as outlined in the A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Certain Motor Vehicle Incentive Payments Made to Motor Vehicle Dealers) Legislative Instrument 2015. This amendment applies from 27 April 2016. Additionally, PR 2013/16 has been updated to include Supplementary Product Disclosure Statements dated 11 April 2016 and 14 April 2016 as scheme documents and an additional Reference Asset, effective from 18 September 2013. The obligations imposed by the Act require taxpayers and relevant entities to adhere to the updated provisions and cease reliance on the withdrawn rulings and determinations. This includes ensuring compliance with the new attribution rules for motor vehicle incentive payments and the revised criteria for deductibility of interest related to investments in the Macquarie Flexi 100 Trust. The withdrawn rulings, such as TR 95/26 to TR 2004/6 and TD 95/19 to TD 97/17, are no longer applicable from 27 April 2016, and taxpayers must adjust their tax calculations and filings accordingly to avoid discrepancies. Any failure to comply with the provisions or continued reliance on the withdrawn rulings may result in civil or criminal consequences. For instance, if taxpayers incorrectly apply the outdated rules or fail to adjust to the new attribution rules, they may be subject to penalties under the relevant tax Acts. The penalties for non-compliance can include fines and interest on any unpaid taxes, with the severity of the penalty often dependent on the degree of negligence or intentional disregard for the tax obligations. It is essential for taxpayers to review the updated rulings and ensure their practices align with the current legal requirements to avoid potential penalties or legal action.

Area of Law: Taxation Law
Instrument: Gazette Notice
Concepts: Definitions & Interpretation; Repeal & Amendment; Transitional Provisions; Civil Penalty Provisions; Compliance Obligations

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

Legislation content

NOTICES OF ADDENDUM

Ruling Number

Subject

Brief Description

NOTICES OF WITHDRAWAL