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 2013/32 | Goods and services tax: 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 Ruling sets out the Commissioner’s opinion for all councils that are members of the Local Government and 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. |
NOTICE OF ADDENDA |
Ruling Number | Subject | Brief Description |
GSTB 2006/1 | Goods and services tax: how to claim input tax credits for car expenses | The Addendum amends Goods and Services Tax Bulletin GSTB 2006/1 to reflect amendments to Subdivision 29‑C of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and to A New Tax System (Goods and Services Tax) Regulations 1999 (GST Regulations). The amendments to Subdivision 29‑C of the GST Act are in relation to tax invoices and apply to tax periods starting on or after 1 July 2010. The amendments to the GST Regulations relate to low value transactions under section 29‑80 of the GST Act and apply from 1 July 2007.
The Addendum explains the Commissioner’s view of the law as it applied from: - 1 July 2007 in relation to the insertion of regulation 29‑80.01 to the GST Regulations; and - 1 July 2010 in relation to the amendments to Subdivision 29‑C of the GST Act. |
GSTII CC2 | Non-commercial activities of charities, cost of supply and market value tests
| The Addendum amends the Non‑commercial activities of charities, cost of supply and market value tests Industry issue to remove Section C Benchmark market values for charities. Section C was replaced with a fact sheet GST and non‑commercial rules‑benchmark market values on and from 15 May 2013.
The Addendum applies on and from 15 May 2013. |
GSTR 2003/14 | Goods and services tax: the GST implications of transactions between members of a barter scheme conducted by a trade exchange | The Addendum amends Goods and Services Tax Ruling GSTR 2003/14 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). In particular, the Addendum updates GSTR 2003/14 for amendments made to Subdivision 29‑C. The amendments to Subdivision 29‑C of the GST Act are in relation to tax invoices and apply to tax periods starting on or after 1 July 2010. It also reflects the amendments within Indirect Tax Laws Amendment (Assessment) Act 2012 which came into effect on 1 July 2012 and introduced a system of self assessment under indirect tax laws. The Addendum explains the Commissioner’s view of the law as follows: - from 1 July 2010 in relation to Subdivision 29‑C of the GST Act; and - from 1 July 2012 in relation to changes under the Indirect Tax Laws Amendment (Assessment) Act 2012. |
CR 2009/59
| Income tax: deductibility of employer contributions to the National Entitlement Security Trust | The Addendum amends Class Ruling CR 2009/59 to extend the date of effect of the Ruling. The Addendum applies on and from 1 July 2013. |
NOTICE OF ADDENDA TO WITHDRAWALS |
Ruling Number | Subject | Brief Description |
PR 1999/63 | Income tax: Plantation Forestry Managers Limited, Hardwood Project No 2 1999 | The Addendum amends the Notice of Withdrawal for Product Ruling PR 1999/63 to provide information about the consequences for Growers from the termination of the Project. The Addendum applies on and from 9 January 2013. |
PR 2000/5 | Income tax: Plantation Forestry Hardwood Project No.2 | The Addendum amends the Notice of Withdrawal for Product Ruling PR 2000/5 to provide information about the consequences for Growers from the termination of the Project. The Addendum applies on and from 9 January 2013. |
PR 2001/16 | Income tax: Australian Growth-Timber Project No. 4 | The Addendum amends the Notice of Withdrawal for Product Ruling PR 2001/16 to provide information about the consequences for Growers from the termination of the Project. The Addendum applies on and from 9 January 2013. |
PR 2000/78 | Income tax: Plantation Forestry Hardwood Project No. 3 | The Addendum amends the Notice of Withdrawal for Product Ruling PR 2000/78 to provide information about the consequences for Growers (referred to as ‘Members’ in PR 2000/78 and the Addendum) from the termination of the Project. The Addendum applies on and from 9 January 2013. |
PR 2001/70 | Income tax: Australian Growth Timber Project 3 | The Addendum amends the Notice of Withdrawal for Product Ruling PR 2001/70 to provide information about the consequences for Growers (referred to as ‘Members’ in PR 2001/70 and the Addendum) from the termination of the Project. The Addendum applies on and from 9 January 2013. |
PR 2002/16 | Income tax: Plantation Forestry Managers Limited, Hardwood Project No 2 1999 | The Addendum amends the Notice of Withdrawal for Product Ruling PR 2002/16 to provide information about the consequences for Growers from the termination of the Project. The Addendum applies on and from 9 January 2013. |
PR 2002/39 | Income tax: Australian Growth - Timber Project No. 4 | The Addendum amends the Notice of Withdrawal for Product Ruling PR 2002/39 to provide information about the consequences for Growers from the termination of the Project. The Addendum applies on and from 9 January 2013. |
PR 2002/66 | Income tax: Australian Growth - Timber 2002/2003 | The Addendum amends the Notice of Withdrawal for Product Ruling PR 2002/66 to provide information about the consequences for Growers from the termination of the Project. The Addendum applies on and from 9 January 2013. |
PR 2003/5 | Income tax: Australian Growth - Timber 2002/2003 | The Addendum amends the Notice of Withdrawal for Product Ruling PR 2003/5 to provide information about the consequences for Growers from the termination of the Project. The Addendum applies on and from 9 January 2013. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
TR 2005/3
| Income tax: attributed personal services income that is foreign income - allowance of a foreign tax credit to an individual where foreign tax paid by a personal services entity | Taxation Ruling TR 2005/3 is withdrawn with effect from today.
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