The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
GSTR 2001/7 | Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover | The Addendum updates Goods and Services Tax Ruling GSTR 2001/7, including to reflect amendments made by theTax and Superannuation Laws Amendment (2016 Measures No.1) Act 2016. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
TD 96/33 | Income tax: what is the standard indexation rate determined by the Commissioner that applies to a financial year for the purposes of calculating the Reasonable Benefits Limits (RBLs) stated in Subdivision A of Division 14 of Part III of the Income Tax Assessment Act 1936? | TD 96/33 was withdrawn with effect from 6 March 2019.
This entry corrects the gazetted entry for this withdrawal which was published on 6 March 2019 (C2019G00224, Notice of Rulings, Notice of Addendum, Notice of Withdrawals), in which the Determination was incorrectly identified as TD 1966/33. |
TD 2013/13 | Income tax: is a payment by a complying superannuation fund (first fund) to another complying superannuation fund of a superannuation lump sum arising from the full commutation of a superannuation income stream paid to a person as a beneficiary of a deceased member of the first fund, a ‘roll-over superannuation benefit’ for the purpose of section 306-10 of the Income Tax Assessment Act 1997? | TD 2013/13 is withdrawn with effect from 13 March 2019. |