Notice of Rulings 19 March 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 ADDENDA | ||
Ruling number | Subject | Brief description |
GSTR 2006/6 | Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 | This Addendum amends Goods and Services Tax Ruling GSTR 2006/6 to reflect the Full Federal Court’s decision in Commissioner of Taxation v Landcom [2022] FCAFC 204. The Full Federal Court held that the margin scheme provisions in the A New Tax System (Goods and Services Tax) Act 1999 apply separately to each freehold interest in land, even if several freehold interests are supplied as a single parcel of land. This Addendum applies both before and after its date of issue. |
CR 2024/58 | QV Equities Limited - scheme of arrangement | This Addendum amends Class Ruling CR 2024/58 to correct the 5-day volume-weighted average price of a QVE share and to edit for accessibility requirements. This Addendum applies from 1 July 2024 to 30 June 2025. |