Notice of Rulings 4 December 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 rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULINGS | ||
Ruling number | Subject | Brief description |
GSTD 2024/2 | Goods and services tax: is the supply of a burial right in respect of a public cemetery subject to GST? | This Determination explains how the special rules in Division 81 of the A New Tax System (Goods and Services Tax) Act 1999 and the associated regulations in Division 81 of the A New Tax System (Goods and Services Tax) Regulations 2019 operate to exempt the supply of a burial right made by an Australian government agency from goods and services tax. This Determination applies on and after 4 December 2024. |
MT 2024/1 | Miscellaneous tax: time limits for claiming an input tax or fuel tax credit | This Ruling sets out our view on time limits applying to the entitlement to an input tax or fuel tax credit set out in: (a) subsection 93-5(1) of the A New Tax System (Goods and Services Tax) Act 1999, and (b) subsection 47-5(1) of the Fuel Tax Act 2006. This Ruling applies both before and after its date of issue. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
CR 2013/25 | Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to cemeteries, facilities, leases, legal services, libraries and sales | This Addendum amends CR 2013/25 to change the taxable status of ‘Interment right fee’ from taxable to exempt under subsections 81-10(1) and (4) of the A New Tax System (Goods and Services Tax) Act 1999, reflecting the view in the Goods and Services Tax Determination GSTD 2024/2 Goods and services tax: is the supply of a burial right in respect of a public cemetery subject to GST? This Addendum applies from 4 December 2024. |
PR 2023/19 | Fringe benefits tax consequences for employers under an Origin electric vehicle subscription agreement | This Addendum amends PR 2023/19 to incorporate new scheme documents. This Addendum applies both before and after its date of issue. |