Notice of Rulings 25 February 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 RULINGS | ||
Ruling number | Subject | Brief description |
GSTD 2026/1 | Goods and services tax: supplies of formula products | This Determination explains our view on when the supply of a formula product is GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999. This Determination applies both before and after its date of issue. |
PR 2026/1 | Allianz Guaranteed Income for Life | This Ruling sets out the income tax consequences for entities specified in the Ruling in connection with Allianz Guaranteed Income for Life offered by Allianz Australia Life Insurance Limited. This Ruling applies to entities specified in the Ruling from 19 January 2026. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
GSTII FL1 Detailed Food List | Detailed Food List | This Ruling amends Goods and Services Tax Industry Issue GSTII FL1 to: • align entries with Goods and Services Tax Determination GSTD 2026/1 Goods and Services Tax: supplies of formula products • revise and merge entries relevant to malt and malt extract • provide more context to snack foods that are taxable and GST-free. This Addendum applies to tax periods both before and after its date of issue.. |
PR 2007/71 | The Product Rulings system | This Addendum amends Product Ruling PR 2007/71 to update content regarding promoter penalty laws. This Addendum applies both before and after its date of issue. |
TR 2006/10 | Public rulings | This Addendum amends Taxation Ruling TR 2006/10 to update content regarding promoter penalty laws. This Addendum applies both before and after its date of issue. |
CR 2001/1 | Class rulings | This Addendum amends Class Ruling CR 2001/1 to update content regarding promoter penalty laws. This Addendum applies both before and after its date of issue. |