Notice of Rulings 28 August 2024
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 RULING | ||
Ruling number | Subject | Brief description |
GSTII FL1 | Detailed food list | This Addendum amends Goods and Services Tax Industry Issue GST II FL1 to align relevant entries with Goods and Services Tax Determination GSTD 2024/1 Goods and services tax: supplies of combination food, add new food and beverage product lines, merge similar entries, update a number of entries to correctly reference the A New Tax System (Goods and Services Tax) Regulations 2019, delete duplicate entries and combine similar entries. This Addendum applies to tax periods both before and after its date of issue. |