Notice of Rulings 13 August 2025
The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
PR 2025/10 | Bell Equity Lever – instalment receipts | This Ruling sets out the income tax consequences for entities that participate as a Holder in the Bell Equity Lever facility offered by Bell Potter Capital Limited and issued under the Product Disclosure Statement dated 30 September 2022. This Ruling applies to Holders specified in the Ruling from 1 July 2025 until 30 June 2028. |
PR 2025/11 | Bell Geared Equities Investment | This Ruling sets out the income tax consequences for entities that participate as an investor in Bell Geared Equities Investment. This Ruling applies to investors specified in the Ruling from 1 July 2025 until 30 June 2028. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
GSTD 2012/7 | Goods and services tax: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999? | This Addendum amends GSTD 2012/7 to include amendments from the Treasury Legislation Amendment (Repeal Day) Act 2015 and update references. This Addendum applies before and after date of issue. |