Notice of Rulings 19 November 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 ruling, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULINGS | ||
Ruling number | Subject | Brief description |
GSTD 2025/2 | Goods and services tax: supplies of sunscreen | This Determination provides the ATO view on when a supply of a sunscreen product is GST-free. This Determination applies both before and after date of issue. |
CR 2025/79 | Astron Corporation Limited – scheme of arrangement | This Ruling sets out the income tax consequences for share and option holders in Astron Corporation Limited who disposed of their shares in that company in exchange for shares in Astron Limited or who had their options in that company cancelled and were issued with options in Astron Limited on 29 August 2025. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
LCR 2016/1 | GST and carrying on an enterprise in the indirect tax zone (Australia) | This Addendum removes out of date contacts and updates other minor details. This Addendum applies from 19 November 2025. |
LCR 2018/1 | GST on low value imported goods | This Addendum removes out of date contacts and updates other minor details. This Addendum applies from 19 November 2025. |
LCR 2018/2 | GST on supplies made through electronic distribution platforms | This Addendum removes out of date contacts and updates other minor details. This Addendum applies from 19 November 2025. |
LCR 2018/3 | When is a redeliverer responsible for GST on a supply of low value imported goods? | This Addendum removes out of date contacts and updates other minor details. This Addendum applies from 19 November 2025. |