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 2016/2 | Income tax: tax consequences of investing in ANZ Cobalt | The Ruling sets out the Commissioners position for investors who participate in the scheme described within the Ruling. The Ruling applies prospectively from 1 April 2016. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
GSTR 2012/3 | Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels | The Addendum amends GSTR 2012/3 to broaden the Commissioner’s view on the meaning of the term ‘common corridor’ in paragraph (c) of the definition of ‘serviced apartment’ set out in section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999, and update references made to A New Tax System (Goods and Services Tax) (GST‑free supply – Residential Care – Non‑government Funded Supplier) Determination 2015 and the Quality of Care Principles 2014. The Addendum applies as specified within the Addendum. |