Notice of Rulings, Notice of Addenda, Notice of Partial Withdrawal

PR 2013/7

Income tax:  AgriWealth 2013 Softwood Timber Project

The Product Ruling sets out the Commissioner’s opinion on the way in which the relevant provisions identified in the Ruling apply to the defined class of entities who take part in the scheme to which the Ruling relates.

The Product Ruling applies prospectively from 24 April 2013, the date it was published.

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 Ruling sets out the Commissioner’s opinion on the way in which the relevant provision(s) apply to all councils that are members of the Local Government and Shires Association of New South Wales.

CR 2013/26

Income tax:  off-market takeover of Adelhill Ltd and Permitted Special Dividend

The Ruling sets out the tax consequences for ordinary shareholders of Adelhill Ltd.

CR 2013/27

Income tax:  treatment of transfer payments to employees of Delta Electricity following the sale of certain business divisions to a private sector entity

The Ruling sets out the tax consequences for ordinary shareholders of Delta Electricity.

FTR 2008/1

Fuel tax:  vehicle’s travel on a public road that is incidental to the vehicle’s main use and the road user charge

The Addendum amends Fuel Tax Ruling FTR 2008/1 to reflect the Commissioner’s view on when taxable fuel is acquired to use, in a vehicle, for travelling on a public road.

TD 93/195

Income tax:  to what extent is a registration fee for a Continuing Professional Development seminar deductible if a part of the fee represents the cost of food and drink to be provided as part of the seminar?

The Addendum amends Taxation Determination TD 93/195 to reflect the changes to the law caused by the repeal of inoperative provisions.

The Addendum applies on and from 14 September 2006

GSTR 2003/11

Goods and services tax:  payment on early termination of a lease of goods.

The Addendum amends Goods and Services Tax Ruling GSTR 2003/11 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999. In particular, the Addendum updates GSTR 2003/11 for amendments made to Subdivision 29-C.

The Addendum explains the Commissioner's view of the law as it applies from 1 July 2010.

GSTD 2000/10

Goods and services tax:  are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of the premises?

The Addendum amends Goods and Services Tax Determination GSTD 2000/10 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999. In particular, the Addendum updates GSTD 2000/10 for amendments made to Subdivision 29-C and Division 81.

The Addendum explains the Commissioner’s view of the law as it applies to tax invoices from 1 July 2010 and as it applies to the payment of taxes, fees and charges imposed after 1 July 2011.

GSTD 2005/2

Goods and services tax:  is an invoice that is posted on a website 'issued' for the purposes of Division 29 of the A New Tax System (Goods and Services Tax) Act 1999?

The Addendum amends Goods and Services Tax Determination GSTD 2005/2 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999. In particular, the Addendum updates GSTD 2005/2 for amendments made to Subdivision 29‑C.

The Addendum explains the Commissioner's view of the law as it applies to tax invoices from 1 July 2010.

ER 2012/1

Excise:  the meaning of the expression ‘manufactured or produced’ for the purposes of the Excise Acts.

Excise Ruling ER 2012/1 is partially withdrawn with effect from today.

PGBR 2012/1

Product Stewardship (Oil) Benefit:  the meaning of the expression ‘goods produced from used oil’ and the terms ‘filtered’, ‘de‑watered’, and ‘de‑mineralised’ for the purposes of the Product stewardship for oil benefit scheme.

Product Grants and Benefits Ruling PGBR 2012/1 is partially withdrawn with effect from today.