Notice of Rulings, Notice of Addenda, Notice of Withdrawal

Administered by Department of the Treasury

Legislation au C2014G00676 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 2014/10	Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to a 'dividend washing' scheme of the type described in this Taxation Determination?	The Determination is an expression of the Commissioner’s opinion on dividend washing schemes. The Determination applies to years of income commencing both before and after its date of issue.
CR 2014/40	Income tax: issue of convertible preference shares (CPS3) by Suncorp Group Limited	The Ruling sets out the Commissioner’s opinion for investors who were allotted perpetual, convertible, unguaranteed and unsecured preference shares issued by Suncorp Group Limited called Suncorp Group Limited Convertible Preference Shares (CPS3). The Ruling applies from 8 May 2014 to 30 June 2022.

NOTICE OF ADDENDA
Ruling Number	Subject	Brief Description
GSTD 2007/3	Goods and services tax: if a non‑resident entity owns residential rental premises in Australia and an Australian accountant makes a supply to that entity consisting of advice about the premises and tax return preparation services, is that supply wholly or partly GST‑free if made on or after 1 April 2005?	The Addendum amends Goods and Services Tax Determination GSTD 2007/3 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial and residential premises. The Addendum applies on and from 19 December 2013.
GSTR 2007/1	Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises	The Addendum amends Goods and Services Tax Ruling GSTR 2007/1 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial residential premises. It also amends the Ruling to update the Date of Effect section to reflect the amendments within the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 which came into effect on 1 July 2010. The Addendum applies both before and after its date of issue.
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 remove the explanation about marketing and promotional fees that is not relevant for New Zealand wine producers. The Addendum also amends Wine Equalisation Tax Ruling WETR 2006/1 to better align it with the views expressed in Wine Equalisation Tax Ruling WETR 2009/2 to the extent those views apply to New Zealand wine producers in relation to: amendments made to the producer rebate provisions of the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act), that came into effect on 10 December 2012 clarifying the Commissioner’s view with respect to what happens if the producer rebate is claimed when it should not be claimed or when it is over-claimed, and the application of amendments made to the A New Tax System (Goods and Services Tax) Act 1999, the WET Act 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. The Addendum applies: both before and after its date of issue to the extent that it deals with the treatment of marketing and promotional fees. on and from 10 December 2012 to the extent that it aligns with the view expressed in WETR 2009/2 in relation to amendments made to the producer rebate provisions of the WET Act, that came into effect on 10 December 2012. both before and after its date of issue to the extent that it aligns with the view expressed in WETR 2009/2 and clarifies the Commissioner’s view with respect to what happens if the producer rebate is claimed when it should not be claimed or when it is over-claimed. where it is aligned with the view expressed in WETR 2009/2 in relation to amendments made to the A New Tax System (Goods and Services Tax) Act 1999, the WET Act and the TAA as a result of the Indirect Tax Laws Amendment (Assessment) Act 2012, which introduced a self-assessment regime for indirect taxes and applies: - to payments of refunds that relate to tax periods starting on or after 1 July 2012, or - liabilities and entitlements that do not relate to any tax periods that arose on or after 1 July 2012.
PR 2013/16	Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2016	The Addendum amends Product Ruling PR 2013/16 to include an additional reference asset. The Addendum applies on and from 18 September 2013.

NOTICE OF WITHDRAWAL
Ruling Number	Subject	Brief Description
GSTA TPP 021	Goods and services tax: is a payment by an entity to reimburse a retail outlet for the face value of a section 100‑5 voucher (commonly referred to as a face value voucher (FVV)), which was redeemed by a customer, subject to GST?	Withdrawn with effect from 30 April 2014.

Interactions

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.