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.
NOTICE OF RULING | ||
Ruling Number | Subject | Brief Description |
PR 2013/21 | Income tax: Macquarie Almond Investment 2008 – Early Growers (to 15 June 2008) | The Ruling sets out the Commissioner’s opinion on the Macquarie Almond Investment 2008 – Early Growers (to 15 June 2008) Project.
The Ruling applies only to the specified class of entities that entered into the scheme set out in paragraphs 30 to 86 of PR 2008/25 on or after 12 March 2008 and on or before 15 June 2008. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
GSTR 2000/12 | Goods and services tax: attributing GST payable and input tax credits for supplies and acquisitions under lay‑by sale arrangements | The Addendum amends Goods and Services Tax Ruling GSTR 2000/12 to reflect changes in the law as a result of:
The Addendum also makes further minor amendments to GSTR 2000/12 and updates the references section.
The Addendum applies both before and after its date of issue. |
GSTR 2003/12 | Goods and services tax: when consideration is provided and received for various payment instruments and other methods of payment | The Addendum amends Goods and Services Tax Ruling GSTR 2003/12 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by:
The Addendum also makes further minor amendments to GSTR 2003/12 and updates the references section.
The Addendum applies both before and after its date of issue. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
GSTR 2005/3 | Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 – exploitation of the second‑hand goods provisions to obtain input tax credits | The Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects the title to GSTD 2013/2 in the addendum to GSTR 2005/3A4 which issued on 28 August 2013.
The Erratum applies on and from 28 August 2013. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
GSTA TPP 047 | Goods and services tax: is it the trust or the trustee that is registered for GST? | Withdrawn with effect from 20 November 2013. |
PR 2009/28 | Income tax: Piangil Grower Project - 2008 (2009 Growers) | Withdrawn with effect from 20 November 2013. |
PR 2010/3 | Income tax: AIL Almond Grower Project - 2010 (on or before 15 June 2010) | Withdrawn with effect from 20 November 2013. |