Notice of Rulings, Notice of Addenda, Notice of Withdrawal, Notice of Erratum

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
GSTR 2013/2	Goods and services tax: adjustment notes	The Ruling is an expression of the Commissioner’s opinion in relation to the requirements for adjustment notes under Division 29 of the A New Tax System (Goods and Services Tax) Act 1999. The Ruling applies on and from 21 August 2013.
CR 2013/67	Income tax: early retirement scheme for State Services Authority (Victoria)	The Ruling is an expression of the Commissioner’s opinion on the way relevant provisions of the Income Tax Assessment Act 1997 apply to payments received under an early retirement scheme by employees of State Services Authority. The Ruling applies from 21 August 2013 to 31 March 2014.

NOTICE OF ADDENDA
GSTA TPP 017	Goods and services tax: does a credit card chargeback by a financial institution against a merchant give rise to an adjustment event for the merchant?	The Ruling amends Goods and Services Tax Advice GSTA TPP 017 to update the Advice to reflect GSTE 2013/1 – Goods and Services Tax: Correcting GST Errors Determination 2013 which commenced on 10 May 2013. The addendum 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 applies on and from 10 May 2013.
TR 2002/9	Income tax: withholding from payments where recipient does not quote ABN	The Addendum amends Taxation Ruling TR 2002/9 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999. In particular, the Addendum updates TR 2002/9 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 amends TR 2002/9 to reflect the amendment to subsection 12-190(5) of Schedule 1 to the Taxation Administration Act 1953, applicable for the 2010-11 and later years of income. The Addendum also makes further minor amendments to TR 2002/9 for other minor technical changes. The Addendum applies on and from 1 July 2010.
GSTD 2002/5	Goods and services tax: is a token of appreciation given to a speaker consideration for the supply of the speaking services?	The Addendum amends Goods and Services Tax Determination GSTD 2002/5 to reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9‑17 into the GST Act. Section 9‑17 contains exclusions from the meaning of ‘consideration’ formerly contained in subsection 9‑15(3). Section 9‑17 is now also referred to in the definition of ‘consideration’ as defined by section 195‑1. The amendments apply to payments made on or after 1 July 2012. The Addendum applies on and from 1 July 2012.
GSTD 2005/4	Goods and services tax: are ‘wholesale holdback’ and ‘retail holdback’ payments made by a motor vehicle manufacturer or importer of new motor vehicles to a dealer consideration for a supply?	The Addendum amends Goods and Services Tax Determination GSTD 2005/4 to: reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9‑17 into the GST Act. Section 9‑17 contains exclusions from the meaning of ‘consideration’ formerly contained in subsection 9‑15(3). Section 9‑17 is now also referred to in the definition of ‘consideration’ as defined by section 195‑1. The amendments apply to payments made on or after 1 July 2012. update references to legislation and relevant rulings that have issued since this Determination was issued. The Addendum applies on and from 1 July 2012.
GSTR 2003/5	Goods and services tax: vouchers	The Addendum amends Goods and Services Tax Ruling GSTR 2003/5 to: reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9‑17 into the GST Act. Section 9‑17 contains exclusions from the meaning of ‘consideration’ formerly contained in subsection 9‑15(3). Section 9‑17 is now also referred to in the definition of ‘consideration’ as defined by section 195‑1. The amendments apply to payments made on or after 1 July 2012. update references to legislation and relevant rulings that have issued since this Determination was issued. The Addendum applies on and from 1 July 2012.
GSTR 2003/13	Goods and services tax: general law partnerships	The Addendum amends Goods and Services Tax Ruling GSTR 2003/13 to reflect the information requirements for an adjustment note in A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012. The Addendum also notes that the requirement for an adjustment note for decreasing adjustments is waived if the requirements in A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013 are met. The Addendum makes further minor amendments to GSTR 2003/13 to correct other minor technical changes and to update the references section. The Addendum applies on and from 21 August 2013.
GSTR 2004/6	Goods and services tax: tax law partnerships and co‑owners of property	The Addendum amends Goods and Services Tax Ruling GSTR 2004/6 to reflect the information requirements for an adjustment note in A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012. The Addendum also notes that the requirement for an adjustment note for decreasing adjustments is waived if the requirements in A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013 are met. The Addendum makes further minor amendments to GSTR 2004/6 to correct other minor technical changes and to update the references section. The Addendum applies on and from 21 August 2013.

NOTICE OF ADDENDA

Ruling Number

Subject

Brief Description

GSTA TPP 017

Goods and services tax: does a credit card chargeback by a financial institution against a merchant give rise to an adjustment event for the merchant?

The Ruling amends Goods and Services Tax Advice GSTA TPP 017 to update the Advice to reflect GSTE 2013/1 – Goods and Services Tax: Correcting GST Errors Determination 2013 which commenced on 10 May 2013. The addendum 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 applies on and from 10 May 2013.

TR 2002/9

Income tax: withholding from payments where recipient does not quote ABN

The Addendum amends Taxation Ruling TR 2002/9 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999. In particular, the Addendum updates TR 2002/9 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 amends TR 2002/9 to reflect the amendment to subsection 12-190(5) of Schedule 1 to the Taxation Administration Act 1953, applicable for the 2010-11 and later years of income.

The Addendum also makes further minor amendments to TR 2002/9 for other minor technical changes.

The Addendum applies on and from 1 July 2010.

GSTD 2002/5

Goods and services tax: is a token of appreciation given to a speaker consideration for the supply of the speaking services?

The Addendum amends Goods and Services Tax Determination GSTD 2002/5 to reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9‑17 into the GST Act. Section 9‑17 contains exclusions from the meaning of ‘consideration’ formerly contained in subsection 9‑15(3). Section 9‑17 is now also referred to in the definition of ‘consideration’ as defined by section 195‑1. The amendments apply to payments made on or after 1 July 2012.

The Addendum applies on and from 1 July 2012.

GSTD 2005/4

Goods and services tax: are ‘wholesale holdback’ and ‘retail holdback’ payments made by a motor vehicle manufacturer or importer of new motor vehicles to a dealer consideration for a supply?

The Addendum amends Goods and Services Tax Determination GSTD 2005/4 to:

reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9‑17 into the GST Act. Section 9‑17 contains exclusions from the meaning of ‘consideration’ formerly contained in subsection 9‑15(3). Section 9‑17 is now also referred to in the definition of ‘consideration’ as defined by section 195‑1. The amendments apply to payments made on or after 1 July 2012.
update references to legislation and relevant rulings that have issued since this Determination was issued.

The Addendum applies on and from 1 July 2012.

GSTR 2003/5

Goods and services tax: vouchers

The Addendum amends Goods and Services Tax Ruling GSTR 2003/5 to:

reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9‑17 into the GST Act. Section 9‑17 contains exclusions from the meaning of ‘consideration’ formerly contained in subsection 9‑15(3). Section 9‑17 is now also referred to in the definition of ‘consideration’ as defined by section 195‑1. The amendments apply to payments made on or after 1 July 2012.
update references to legislation and relevant rulings that have issued since this Determination was issued.

The Addendum applies on and from 1 July 2012.

GSTR 2003/13

Goods and services tax: general law partnerships

The Addendum amends Goods and Services Tax Ruling GSTR 2003/13 to reflect the information requirements for an adjustment note in A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012. The Addendum also notes that the requirement for an adjustment note for decreasing adjustments is waived if the requirements in A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013 are met.

The Addendum makes further minor amendments to GSTR 2003/13 to correct other minor technical changes and to update the references section.

The Addendum applies on and from 21 August 2013.

GSTR 2004/6

Goods and services tax: tax law partnerships and co‑owners of property

The Addendum amends Goods and Services Tax Ruling GSTR 2004/6 to reflect the information requirements for an adjustment note in A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012. The Addendum also notes that the requirement for an adjustment note for decreasing adjustments is waived if the requirements in A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013 are met.

The Addendum makes further minor amendments to GSTR 2004/6 to correct other minor technical changes and to update the references section.

The Addendum applies on and from 21 August 2013.

NOTICE OF WITHDRAWAL
Ruling Number	Subject	Brief Description
GSTR 2000/1	Goods and services tax: adjustment notes	Goods and Services Tax Ruling GSTR 2000/1 is withdrawn with effect from 21 August 2013.

NOTICE OF ERRATUM
IT 2417	Income tax: Imputation of Company Tax: Form approved by Commissioner of Taxation for issue to shareholders receiving dividends	The Erratum corrects Income Tax Ruling IT 2417 Addendum to correct reference to subparagraph (a) and paragraph numbering. The Erratum applies on and from 1 July 2002.

NOTICE OF ERRATUM

Ruling Number

Subject

Brief Description

IT 2417

Income tax: Imputation of Company Tax: Form approved by Commissioner of Taxation for issue to shareholders receiving dividends

The Erratum corrects Income Tax Ruling IT 2417 Addendum to correct reference to subparagraph (a) and paragraph numbering.

The Erratum applies on and from 1 July 2002.

Administered by Department of the Treasury