Notice of Rulings, Notice of Addenda

Administered by Department of the Treasury

Legislation au C2014G00458 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
TD 2014/2	Income tax: value of goods taken from stock for private use for the 2013-14 income year	The Determination provides an update of amounts that the Commissioner will accept as estimates of the value of goods taken from trading stock for private use by taxpayers in named industries. The Determination applies to the 2013‑14 income year.
CR 2014/28	Income tax: GDI Property Group – creating a new stapled security	The Ruling sets out the Commissioner’s opinion for the holders of units in the GDI No. 35 Perth Prime CBD Office Trust, GDI Premium Office Trust, or GDI No. 34 Sydney CBD Office Trust. The Ruling applies from 1 July 2013 to 30 June 2014.
CR 2014/29	Income tax: Government funded payments made under the Breadwinners’ Program	The Ruling sets out the Commissioner’s opinion about full-time students of the University of Sydney who are recipients of Government funded payments under the Breadwinners’ Program. The Ruling applies from 1 July 2012.
CR 2014/30	Income tax: Macmahon Holdings Limited 2009 and 2013 Executive Equity Plans	The Ruling sets out the Commissioner’s opinion about employees of Macmahon Holdings Limited or subsidiaries in the Macmahon Group of companies. The Ruling applies from 1 July 2009.
CR 2014/31	Income tax: return of share capital: Iron Mountain Mining Limited	The Ruling sets out the Commissioner’s opinion about shareholders of Iron Mountain Mining Limited. The Ruling applies from 23 January 2014 to 30 June 2014.
CR 2014/32	Income tax: James Cook University 2014 early retirement scheme	The Ruling sets out the Commissioner’s opinion about all employees of the James Cook University. The Ruling applies from 19 March 2014 to 31 December 2014.
CR 2014/33	Income tax: Melbourne Market Authority early retirement scheme	The Ruling sets out the Commissioner’s opinion about all employees of the Melbourne Market Authority. The Ruling applies from 19 March 2014 to 31 March 2015.

NOTICE OF ADDENDA
Ruling Number	Subject	Brief Description
GSTR 2001/8	Goods and services tax: apportioning the consideration for a supply that includes taxable and non‑taxable parts	The Addendum amends Goods and Services Tax Ruling GSTR 2001/8 to: reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial residential premises; reflect the following changes to the A New Tax System (Goods and Services Tax) Act 1999: - the substitution of the term ‘community care’ with the term ‘home care’ in section 38‑30 by the Aged Care (Living Longer Living Better) Act 2013, effective from 1 August 2013, and - the insertion of section 38‑38 by the Tax Laws Amendment (2013 Measures No. 2) Act 2013, which applies to supplies made on or after 1 July 2013. The Addendum applies both before and after its date of issue.
CR 2013/40	Income tax: early retirement scheme for Barwon Region Water Corporation	The Addendum amends Class Ruling CR 2013/40 to expand the class of eligible employees within additional workgroups specified to express an interest in the early retirement scheme. The Addendum applies on and from 12 June 2013.
WETR 2006/1	Wine equalisation tax: the operation of the producer rebate for producers of wine in New Zealand	The Addendum amends Wine Equalisation Tax Ruling WETR 2006/1 to explain how amendments made to the producer rebate provisions of the A New Tax System (Wine Equalisation Tax) Act 1999 that came into effect on 10 December 2012, apply to producers of wine in New Zealand. The Addendum also amends Wine Equalisation Tax Ruling WETR 2006/1 to reflect changes to the A New Tax System (Wine Equalisation Tax) Act 1999 and the Taxation Administration Act 1953 as a result of the Indirect Tax Laws Amendment (Assessment) Act 2012. These changes apply to producer rebate entitlements arising for producers of wine in New Zealand on or after 1 July 2012. The Addendum applies on and from 10 December 2012.
WETR 2009/2	Wine equalisation tax: operation of the producer rebate for other than New Zealand participants	The Addendum amends Wine Equalisation Tax Ruling WETR 2009/2 to: explain amendments made to the producer rebate provisions of the A New Tax System (Wine Equalisation Tax) Act 1999, that came into effect on 10 December 2012, reflect changes to the A New Tax System (Goods and Services Tax) Act 1999, A New Tax System (Wine Equalisation Tax) Act 1999, and the Taxation Administration Act 1953 as a result of the Indirect Tax Laws Amendment (Assessment) Act 2012, which introduced a self-assessment regime for indirect taxes. It applies to payments or refunds that relate to tax periods starting on or after 1 July 2012 or if they do not relate to any tax periods, liabilities or entitlements that arose on or after 1 July 2012, and clarify the Commissioner’s views on the consequences of an entity claiming a producer rebate to which it is not entitled or which exceeds the maximum entitlement for the financial year. The Addendum applies on and from 10 December 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.