Notice of Ruling, Notice of Addendum, Notice of Withdrawals

CR 2013/74

Income tax:  early retirement scheme for Griffith University

The Ruling sets out the Commissioner’s treatment of those employees of Griffith University who receive a payment under the scheme identified in the Ruling.

The Ruling applies from 9 October 2013 to 31 December 2013.

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 Goods and Services Tax Ruling GSTR 2012/3 to reflect the following changes to the A New Tax System (Goods and Services Tax) Act 1999:

• the substitution of the term ‘community care’ with the term ‘home care’ because of amendments to the Aged Care Act 1997 by Aged Care (Living Longer Living Better) Act 2013, effective from 1 August 2013
• the insertion of section 38-38 by the Tax Laws Amendment (2013 Measures No. 2) Act 2013, which applies to supplies made on or after 1 July 2013.

The Addendum applies partly from 1 July 2013 and partly from 1 August 2013.

GSTA TPP 044

Goods and services tax:  what action will the Tax Office take if a taxpayer recognises an underpayment and decides to make an adjustment in the current activity statement (BAS), but Tax Office compliance action commences before the current BAS is due?

Goods and Services Tax Advice GSTA TPP 044 is withdrawn with effect from 9 October 2013.

GSTA TPP 045

Goods and services tax:  can I correct activity statement (BAS), errors resulting from a failure to attribute increasing or decreasing adjustments to required tax periods?

Goods and Services Tax Advice GSTA TPP 045 is withdrawn with effect from 9 October 2013.

GSTA TPP 059

Goods and services tax: will the Tax Office refund overpaid GST if a supplier makes a mistake in preparing its activity statement and incorrectly includes a supply as a taxable supply?

Goods and Services Tax Advice GSTA TPP 059 is withdrawn with effect from 9 October 2013.