Notice of Rulings 18 March 2026
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 ADDENDA | ||
Ruling number | Subject | Brief description |
GSTR 2003/3 | Goods and services tax: when is a sale of real property a sale of new residential premises? | This Addendum amends Goods and Services Tax Ruling GSTR 2003/3 following the Administrative Appeals Tribunal’s decision in Domestic Property Developments Pty Ltd as trustee for the Dals Property Trust and Commissioner of Taxation [2022] AATA 4436. This Addendum applies both before and after its date of issue. |
GSTR 2009/4 | Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose | This Addendum amends Goods and Services Tax Ruling GSTR 2009/4 following the Administrative Appeals Tribunal decision in Domestic Property Developments Pty Ltd as trustee for the Dals Property Trust and Commissioner of Taxation [2022] AATA 4436. This Addendum applies both before and after its date of issue. |