Notice of Rulings and Withdrawal of Rulings 22 July 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, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF WITHDRAWALS | ||
Ruling number | Subject | Brief description |
GSTR 2005/6 | Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 | GSTR 2005/6 is withdrawn with effect from 23 July 2025. It is being withdrawn because it has been replaced by Goods and Services Tax Ruling GSTR 2025/1 Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia, which issued on 23 July 2025. |
GSTR 2007/2 | Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does ‘effective use or enjoyment’ of the supply ‘take place outside Australia’? | GSTR 2007/2 is withdrawn with effect from 23 July 2025. It is being withdrawn because it has been replaced by Goods and Services Tax Ruling GSTR 2025/2 Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia, which issued on 23 July 2025. |
GSTII FI3 | Food Industry Partnership Prepared food | Goods and Services Tax Industry Issue Prepared food (Issue 5 Prepared Food) is withdrawn with effect from 23 July 2025. It is being withdrawn because our views on table items 4 and 5 of clause 1 of Schedule 1 to the A New Tax System (Goods and Services Tax) Act 1999 are now set out in other public rulings. |