Notice of Rulings 27 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 |
CR 2025/55 | Spartan Resources Limited – partial scrip for scrip roll-over | This Ruling sets out the income tax consequences for the holders of ordinary shares in Spartan Resources Limited in relation to the acquisition of those shares by Ramelius Resources Limited on 31 July 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 |
GSTD 2012/8 | Goods and services tax: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST-free under item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999? | This Addendum amends GSTD 2012/8 to include amendments from the Treasury Legislation Amendment (Repeal Day) Act 2015 and update references. This Addendum applies before and after date of issue. |
GSTD 2012/10 | Goods and services tax: when are telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier GST-free under subsection 38-570(1) and subsection 38-570(3) of the A New Tax System (Goods and Services Tax) Act 1999? | This Addendum amends GSTD 2012/10 to include amendments from the Treasury Legislation Amendment (Repeal Day) Act 2015 and update references. This Addendum applies before and after date of issue. |
NOTICE OF ERRATUM | ||
Ruling number | Subject | Brief description |
GSTD 2025/1 | Goods and services tax: supplies of food of a kind marketed as a prepared meal | This Erratum corrects GSTD 2025/1 to fix a typographical error. This Erratum applies from 23 July 2025. |