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

Administered by Department of the Treasury

Legislation au C2013G00677 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
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.

NOTICE OF ADDENDA
Ruling Number	Subject	Brief Description
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.

NOTICE OF PARTIAL WITHDRAWAL
Ruling Number	Subject	Brief Description
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.

Overview

The Commissioner of Taxation, Chris Jordan, issued several rulings and addenda in 2013 to provide clarity on various tax matters under the Australian tax system. These rulings, published in the Gazette C2013G00677, address specific issues concerning income tax, goods and services tax (GST), and excise, applying to various entities and schemes. For instance, Product Ruling PR 2013/7 deals with the tax implications of the AgriWealth 2013 Softwood Timber Project, while Goods and Services Tax Ruling GSTR 2003/11 was amended to reflect changes in the A New Tax System (Goods and Services Tax) Act 1999. The purpose of these rulings is to guide taxpayers and the Australian Taxation Office (ATO) on the correct application of tax laws, ensuring compliance and reducing disputes. The rulings and addenda are part of the ATO’s efforts to provide timely and relevant tax guidance to the public, thereby enhancing the efficiency and effectiveness of the tax system.

Scope and Application

The Commissioner of Taxation has issued several rulings and addenda under the Australian Taxation Office, which cover various aspects of income tax, goods and services tax (GST), excise, and product grants. These rulings provide clarity and guidance on specific tax issues for particular entities and industries. For instance, PR 2013/7 applies to entities participating in the AgriWealth 2013 Softwood Timber Project, while CR 2013/25 pertains to councils that are members of the Local Government and Shires Association of New South Wales in relation to certain fees and charges. The rulings apply to transactions and conduct within Australia, and their scope is generally defined by the specific issues they address. The Commissioner's rulings can be amended or updated through addenda to reflect changes in legislation or interpretations, which also apply nationally. While the rulings themselves do not explicitly state exclusions or thresholds, their applicability is typically determined by the specific criteria set out in the rulings and any relevant legislation.

Key Provisions

The Commissioner of Taxation has issued several Rulings and Addenda to existing Rulings and Determinations that provide guidance on various tax issues. For example, PR 2013/7 is a Product Ruling that outlines the Commissioner's opinion on the application of certain income tax provisions to the AgriWealth 2013 Softwood Timber Project. This Ruling applies from 24 April 2013 and is relevant to the class of entities participating in the scheme. Similarly, CR 2013/25 provides the Commissioner's opinion on the GST treatment of fees and charges imposed by NSW councils for services such as cemeteries and legal services, and it applies to all councils that are members of the Local Government and Shires Association of New South Wales. These Rulings and Addenda impose certain obligations on the entities they govern. For instance, entities participating in the AgriWealth 2013 Softwood Timber Project must ensure their activities comply with the tax provisions outlined in PR 2013/7. Similarly, NSW councils must apply the GST treatment as specified in CR 2013/25 to the fees and charges they impose. The Addenda also impose obligations by updating and clarifying the application of the law, such as when taxable fuel is acquired (FTR 2008/1 Addendum) or when outgoings under a commercial property lease are considered part of the consideration for the supply of premises (GSTD 2000/10 Addendum). Breaches of these provisions can result in various consequences. For instance, if an entity does not comply with the tax treatment specified in CR 2013/25, they may be liable for the unpaid GST and face penalties. The penalties can include fines and interest on the unpaid tax. Similarly, failure to comply with the Product Ruling PR 2013/7 may result in the Commissioner taking action to ensure compliance, which could include penalties under the income tax legislation. The maximum penalties can vary depending on the specific breach and the relevant tax act, but they can include fines and, in some cases, criminal prosecution.

Area of Law: Taxation Law
Instrument: Gazette Notice
Concepts: Definitions & Interpretation; Offence Provisions; Compliance Obligations; Enforcement Powers
Catchwords: Goods and services tax; Income tax

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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.

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