COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan gives notice of the following Rulings, copies of which can be obtained from Branches of the Australian Taxation Office or at http://law.ato.gov.au.
NOTICE OF RULINGS | ||
Ruling Number | Subject | Brief Description |
CR 2013/1 | Goods and services tax: the GST treatment of rates and annual charges levied by NSW councils | The Ruling outlines the consequences for all councils that are members of the Local Government Association of New South Wales and the Shires Association of NSW.
The Ruling applies from 1 July 2013 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2013/2 | Income tax: assessable income: certain Australian Agency for International Development employees – deployed to Afghanistan to provide Official Development Assistance | The Ruling outlines the consequences for certain Australian Agency for International Development employees.
The Ruling applies from 1 July 2011, to foreign earnings derived on or after 1 August 2011. |
CR 2013/3 | Income tax: in specie distribution of units by Global Mining Investments Limited
| The ruling outlines the consequence for shareholders of Global Mining Investments Limited.
The Ruling applies from 1 July 2012 to 30 June 2013. |
NOTICE OF ADDENA | ||
Ruling Number | Subject | Brief Description |
FTR 2007/1 | Fuel tax: the meaning of ‘acquire’, ‘manufacture’ and ‘import’ in the expression ‘taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise’ in the Fuel Tax Act 2006 | The Addendum amends FTR 2007/1 to reflect that FTR 2012/D1 has been finalised by FTR 2012/1.
This Addendum applies on and from 3 October 2012. |