Notice of Rulings 4 October 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 |
TR 2013/2 | Income tax: school or college building funds | This Addendum amends Taxation Ruling TR 2013/2 to reflect the ordinary meaning of ‘school’ and to ensure that the meaning of school is consistent with the decision in The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2) [2021] FCA 1363. This Addendum applies both before and after its date of issue. |