Notice of Rulings, Notice of Addenda

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

GSTD 2013/4

Goods and services tax: where capital assets that diminish in value over time are utilised in making a supply, can the consideration provided by the supplier to acquire those assets be taken into account in determining whether the supply is GST‑free under subparagraph 38‑250(2)(b)(ii) of A New Tax System (Goods and Services Tax) Act 1999?

The Determination sets out the Commissioner’s opinion of the diminishing value of capital assets over time.

The Determination applies both before and after its date of issue.

NOTICE OF ADDENDA
Ruling Number	Subject	Brief Description
GSTR 2003/15	Goods and services tax: importation of goods into Australia	The Addendum amends Goods and Services Tax Ruling GSTR 2003/15 to: take account of changes to the A New Tax System (Goods and Services Tax) Act 1999 made by the Tax Laws Amendment (2010 GST Administration Measures No.3) Act 2010 relating to international transport. These amendments apply to supplies that are made on or after 1 July 2010, but not to supplies of services to the extent that the supplies relate to a taxable importation made before 1 July 2010; take account of changes to Schedule 4 to the Customs Tariff Act 1995 contained in the Customs Tariff Amendment (Schedule 4) Act 2012 which took effect on 1 March 2013; update terminology to be consistent with the Customs Act 1901, for example ‘import declaration’ instead of ‘customs entry’; and update the Date of Effect section. The Addendum applies on and from 1 July 2010.
GSTR 2008/3	Goods and services tax: dealings in real property by bare trusts	The Addendum amends Goods and Services Tax Ruling GSTR 2008/3 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999. In particular, the Addendum updates GSTR 2008/3 for amendments made to Subdivision 153‑B of the A New Tax System (Goods and Services Tax) Act 1999. The amendments to Subdivision 153‑B are in relation to principals and intermediaries. The Addendum also makes further minor amendments to GSTR 2008/3. The Addendum applies on and from 1 July 2010.
GSTD 2001/2	Goods and services tax: is the sale of goods by a lessor on expiry of a lease agreement a separate supply to the lease of the goods?	The Addendum amends Goods and Services Tax Determination GSTD 2001/2 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/1 by Goods and Services Tax Ruling GSTR 2013/2. The Addendum applies on and from 21 August 2013.
GSTD 2004/1	Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision?	The Addendum amends Goods and Services Tax Determination GSTD 2004/1 to update the Date of Effect section and the References section. The Addendum applies on and from 2 October 2013.
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	The Addendum amends Class Ruling CR 2013/25 to take into account additional information provided by the applicant. The Addendum applies on and from 1 July 2013.
CR 2013/32	Goods and services tax: the GST treatment of Australian fees and charges imposed by NSW Councils for supplies in relation to building and property development applications and other related permits and approvals	The Addendum amends Class Ruling CR 2013/32 to take into account additional information provided by the applicant. The Addendum applies on and from 1 July 2013.
CR 2013/39	Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to water, sewerage and drainage supplies	The Addendum amends Class Ruling CR 2013/39 to take into account additional information provided by the applicant. The Addendum applies on and from 1 July 2013.
CR 2013/41	Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to enforcement activities, essential services, provision of information, use of professional and staff time and works	The Addendum amends Class Ruling CR 2013/41 to take into account additional information provided by the applicant. The Addendum applies on and from 1 July 2013.

Administered by Department of the Treasury