Notice of Rulings, Notice of Addenda

Administered by Department of the Treasury

Legislation au C2013G01327 In force Gazette

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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 2013/68	Income tax: cancellation of shares in Tower Limited	The Ruling sets out the Commissioner’s opinion about ordinary shareholders of TOWER Limited. The Ruling applies from 1 July 2012 to 30 June 2013.
CR 2013/69	Income tax: Return of capital: Wesfarmers Limited	The Ruling sets out the Commissioner’s opinion about holders of ordinary shares and/or partially protected ordinary shares in Wesfarmers Limited. The Ruling applies from 1 July 2013 to 30 June 2014.
CR 2013/70	Income tax: early retirement scheme – VicForests	The Ruling sets out the Commissioner’s opinion for those employees of VicForests involved in the scheme identified in this Ruling. The Ruling applies from 4 September 2013 to 31 March 2014.

NOTICE OF ADDENDA
Ruling Number	Subject	Brief Description
GSTR 2003/6	Goods and services tax: transfers of enterprise assets as a result of property distributions under the Family Law Act 1975 or in similar circumstances	The Addendum amends Goods and Services Tax Ruling GSTR 2003/6 to: reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9‑17 into the GST Act. Section 9‑17 contains exclusions from the meaning of ‘consideration’ formerly contained in subsection 9‑15(3). Section 9‑17 is now also referred to in the definition of ‘consideration’ as defined by section 195‑1. The amendments apply to payments made on or after 1 July 2012. update references to legislation and relevant rulings that have issued since the Ruling was issued. update the Date of Effect section of the ruling. The Addendum applies on and from 1 July 2012.
GSTR 2006/2	Goods and services tax: deposits held as security for the performance of an obligation	The Addendum amends Goods and Services Tax Ruling GSTR 2006/2 to: reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9‑17 into the GST Act. Section 9‑17 contains exclusions from the meaning of ‘consideration’ formerly contained in subsection 9‑15(3). Section 9‑17 is now also referred to in the definition of ‘consideration’ as defined by section 195‑1. The amendments apply to payments made on or after 1 July 2012. update references to legislation and relevant rulings that have issued since the Ruling was issued. The Addendum applies on and from 1 July 2012.
GSTR 2009/2	Goods and services tax: partitioning of land	The Addendum amends Goods and Services Tax Ruling GSTR 2009/2 to: reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9‑17 into the GST Act. Section 9‑17 contains exclusions from the meaning of ‘consideration’ formerly contained in subsection 9‑15(3). Section 9‑17 is now also referred to in the definition of ‘consideration’ as defined by section 195‑1. The amendments apply to payments made on or after 1 July 2012. update references to legislation and relevant rulings that have issued since the Ruling was issued. update the Date of Effect section of the ruling. The Addendum applies on and from 1 July 2012.
TR 2005/13	Income tax: tax deductible gifts – what is a gift	The Addendum amends Taxation Ruling TR 2005/13 to reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9‑17 into the GST Act. Section 9‑17 contains exclusions from the meaning of ‘consideration’ formerly contained in subsection 9‑15(3). Section 9‑17 is now also referred to in the definition of ‘consideration’ as defined by section 195‑1. The amendments apply to payments made on or after 1 July 2012. The Addendum applies on and from 1 July 2012.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.