Notice of Rulings, Notice of Addenda, Notice of Withdrawal

Administered by Department of the Treasury

Legislation au C2013G00703 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 2013/9	Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2013.	The Determination outlines the car parking threshold for the fringe benefits tax year commencing on 1 April 2013. The Determination applies to the FBT year commencing on 1 April 2013.
CR 2013/28	Income tax: Victorian Department of Sustainability and Environment – Bushbroker Scheme (Method 1)	The Ruling sets out the Commissioner’s opinion on the way certain provisions of the Income Tax Assessment Act 1997 apply to owners of land who participate in the Bushbroker Scheme (Method 1). The Ruling applies from 1July 2012 to 30 June 2013.
CR 2013/29	Income tax: Victorian Department of Sustainability and Environment – Bushbroker Scheme (Method 2)	The Ruling sets out the Commissioner’s opinion on the way certain provisions of the Income Tax Assessment Act 1997 apply to owners of land who participate in the Bushbroker Scheme (Method 2). The Ruling applies from 1July 2012 to 30 June 2013.
PR 2013/8	Income tax: Heathcote Ridge Vineyard Project No. 2	The Ruling sets out the consequences for members of the scheme referred to as the Heathcote Ridge Vineyard Project No. 2. The Ruling applies only to the specified class of entities that entered into the scheme set out in paragraphs 31 to 91 of PR 2008/19 on or after 27 February 2008 and on or before 31 May 2008.
PR 2013/9	Income tax: Heathcote Ridge Vineyard Project (May 2006 Growers)	The Ruling sets out the consequences for members of the scheme referred to as the Heathcote Ridge Vineyard Project (May 2006 Growers). The Ruling applies only to the specified class of entities that entered into the scheme set out in paragraphs 17 to 63 of PR 2006/95 on or after 24 May 2006 and on or before 31 May 2006.
PR 2013/10	Income tax: Heathcote Ridge Vineyard Project (October 2006 Growers)	The Ruling sets out the consequences for members of the scheme referred to as the Heathcote Ridge Vineyard Project (October 2006 Growers). The Ruling applies only to the specified class of entities that entered into the scheme set out in paragraphs 17 to 63 of PR 2006/117 on or after 19 July 2006 and on or before 31 October 2006.
PR 2013/11	Income tax: Heathcote Ridge Vineyard Project (May 2007 Growers)	The Ruling sets out the consequences for members of the scheme referred to as the Heathcote Ridge Vineyard Project (May 2007 Growers). The Ruling applies only to the specified class of entities that entered into the scheme set out in paragraphs 17 to 63 of PR 2006/118 on or after 19 July 2006 and on or before 31 May 2007.

NOTICE OF ADDENDA
Ruling Number	Subject	Brief Description
GSTR 2000/30	Goods and services tax: supplies that are GST‑free for pre‑school, primary and secondary education courses	The Addendum amends Goods and Services Tax Ruling GSTR 2000/30 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999. In particular, the Addendum updates GSTR 2000/30 for amendments made to Subdivision 29‑C. The amendments to Subdivision 29‑C are in relation to tax invoices and apply to net amounts for tax periods starting on or after 1 July 2010. The Addendum also makes further minor amendments to GSTR 2000/30 to correct other minor technical changes and to update the references section of GSTR 2000/30. The Addendum explains the Commissioner’s view of the law as it applies from 1 July 2010.
GSTR 2002/3	Goods and services tax: prizes	The Addendum amends Goods and Services Tax Ruling GSTR 2002/3 to clarify the treatment of monetary prizes paid in relation to supplies that are GST‑free. In particular, it provides advice on the application of legislative amendments made in 2010 in relation to the calculation of ‘total monetary prizes’ under the GST global accounting system for gambling supplies. The Addendum applies both before and after its date of issue.
GSTR 2004/4	Goods and services tax: assignment of payment streams including under a typical securitisation arrangement	The Addendum amends Goods and Services Tax Ruling GSTR 2004/4 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999. In particular, the Addendum updates GSTR 2004/4 for amendments made to Subdivision 29-C. The amendments to Subdivision 29-C are in relation to tax invoices and apply to tax periods starting on or after 1 July 2010. The Addendum also makes further minor amendments to GSTR 2004/4 to correct other minor technical changes and to update the references section of GSTR 2004/4. The Addendum explains the Commissioner's view of the law as it applies from 1 July 2010.
PR 2008/6	Income tax: tax consequences of investing in the UBS Protected Geared Investment – 2007 Product Disclosure Statement	The Addendum amends Product Ruling PR 2008/6 to: incorporate amendment to Division 247 of the Income Tax Assessment Act 1997 (ITAA 1997) and Division 247 of the Income Tax (Transitional Provisions) Act 1997 to adjust the benchmark interest rate used to determine the cost of capital protection on a capital protected borrowing from the Reserve Bank of Australia’s Indicator Lending Rate for Personal Unsecured Loans to the RBA’s Indicator Lending Rate for Standard Variable Housing Loans plus 100 basis points; and reflect the ATO view with respect to the application of Division 247 of the ITAA 1997 to interest incurred on the Interest Funding Loan, as set out in Taxation Determination TD 2013/1. The Addendum applies on and from 30 January 2008.

NOTICE OF WITHDRAWAL
TD 2012/D11	Income tax: does subsection 820-39(3) of the Income Tax Assessment Act 1997 only apply to special purpose entities that have been established for the purpose of carrying on securitisation activity?	Taxation Determination TD 2012/D11 is withdrawn with effect from today.

NOTICE OF WITHDRAWAL

Ruling Number

Subject

Brief Description

TD 2012/D11

Income tax: does subsection 820-39(3) of the Income Tax Assessment Act 1997 only apply to special purpose entities that have been established for the purpose of carrying on securitisation activity?

Taxation Determination TD 2012/D11 is withdrawn with effect from today.

Overview

The Commissioner of Taxation, Chris Jordan, has issued several rulings under the Income Tax Assessment Act 1997, Fringe Benefits Tax Assessment Act 1986, and the A New Tax System (Goods and Services Tax) Act 1999. These rulings provide clarification on the application of these Acts to various tax schemes and scenarios. For example, rulings such as TD 2013/9 and CR 2013/28 offer guidance on fringe benefits tax and income tax implications for specific schemes. Similarly, rulings like GSTR 2000/30 and GSTR 2004/4 address the application of the Goods and Services Tax to certain supplies and assignment of payment streams. The purpose of these rulings is to ensure taxpayers and practitioners have a clear understanding of how the law applies to their specific circumstances, thereby reducing uncertainty and compliance costs. These rulings are issued by the Commissioner of Taxation and apply to specific periods as outlined in each ruling.

Scope and Application

The Commissioner of Taxation, Chris Jordan, has issued a series of rulings and addenda to clarify and update the application of various provisions under Australian tax law. These rulings cover a range of subjects including fringe benefits tax, income tax, and goods and services tax. The rulings apply to specific entities or classes of entities that participate in particular schemes or enter into specific arrangements, with some applying only to certain periods. For example, TD 2013/9 outlines the car parking threshold for the fringe benefits tax year commencing on 1 April 2013, while CR 2013/28 and CR 2013/29 detail the Commissioner’s opinion on the application of the Income Tax Assessment Act 1997 to the Victorian Department of Sustainability and Environment’s Bushbroker Scheme for the period from 1 July 2012 to 30 June 2013. Several product rulings (PR) address the tax consequences for members of the Heathcote Ridge Vineyard Project, applying to specified classes of entities that entered into the scheme within particular dates. The addenda update and clarify previous rulings to reflect legislative amendments and technical changes, with specific effective dates provided. For instance, GSTR 2000/30 and its addendum address supplies that are GST-free for education courses, applying from 1 July 2010.

Key Provisions

The Commissioner of Taxation has issued several rulings and an addendum to clarify specific tax issues for the 2013 financial year. For instance, Taxation Determination TD 2013/9 (section 39A of the Fringe Benefits Tax Assessment Act 1986) specifies the car parking threshold for the fringe benefits tax year beginning on 1 April 2013. Similarly, rulings CR 2013/28 and CR 2013/29 outline the Commissioner's opinion on how certain provisions of the Income Tax Assessment Act 1997 apply to owners of land participating in the Bushbroker Scheme (Methods 1 and 2), applicable from 1 July 2012 to 30 June 2013. These rulings provide clarity on tax implications for participants in specific schemes. These rulings impose specific obligations on the parties they govern. For example, entities participating in the Bushbroker Scheme must ensure they understand and comply with the tax implications as outlined in CR 2013/28 and CR 2013/29. Similarly, entities involved in the Heathcote Ridge Vineyard Project must adhere to the consequences outlined in PR 2013/8, PR 2013/9, PR 2013/10, and PR 2013/11, which apply to specified classes of entities that entered into the scheme during particular periods. The Goods and Services Tax rulings GSTR 2000/30, GSTR 2002/3, and GSTR 2004/4, along with their addenda, require entities to update their practices regarding GST-free supplies, prize treatment, and assignment of payment streams to comply with the legislative changes. Failure to comply with the provisions outlined in these rulings may result in various penalties and consequences. The specific penalties are not detailed in the rulings but generally include financial penalties for non-compliance, interest on unpaid tax, and potential legal action. For instance, entities failing to comply with the GST rulings may face penalties under the A New Tax System (Goods and Services Tax) Act 1999, which can include fines and other financial penalties. Similarly, non-compliance with income tax rulings may lead to additional tax liabilities, interest charges, and potential audits by the Australian Taxation Office.

Area of Law: Taxation Law
Instrument: Gazette Notice
Concepts: Definitions & Interpretation; Reporting & Disclosure Obligations; Offence Provisions

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