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

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

Administered by Department of the Treasury

Legislation au C2013G01274 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
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.

Overview

The Commissioner of Taxation, Chris Jordan, issued various notices of rulings, addenda, and withdrawals concerning the interpretation and application of Australian tax laws. Among these, the A New Tax System (Goods and Services Tax) Act 1999, enacted to address the need for a broad-based tax on goods and services, is particularly significant. This Act introduced the Goods and Services Tax (GST), a value-added tax that replaced a range of indirect federal taxes. The legislation was enacted by the Commonwealth Parliament with the objective of creating a uniform tax system that simplifies the taxation of goods and services across Australia. The rulings and amendments referenced in the gazette provide clarity on various aspects of GST, including adjustments, partnerships, and the impact of credit card chargebacks on merchants, ensuring taxpayers can comply with the law effectively.

Scope and Application

The notice of various rulings and addenda from the Commissioner of Taxation encompasses several aspects of tax law in Australia, primarily dealing with goods and services tax (GST) and income tax. These rulings and addenda provide authoritative guidance on the interpretation and application of tax provisions in specific scenarios. For instance, the rulings pertain to the requirements for adjustment notes under the A New Tax System (Goods and Services Tax) Act 1999, and the way certain provisions of the Income Tax Assessment Act 1997 apply to payments received under specific schemes. The rulings and addenda also address questions regarding credit card chargebacks by financial institutions, withholding from payments, and the treatment of tokens of appreciation and holdback payments under the GST framework. These notices apply to various entities, including financial institutions, businesses, and employees, and their effects span across different dates, starting from as early as 1 July 2002 to 21 August 2013. The rulings and addenda are part of the Commonwealth’s legislative framework and aim to provide clarity on the tax obligations of the specified entities and transactions.

Key Provisions

The Gazette contains several rulings and notices from the Commissioner of Taxation, which outline the Commissioner's opinions on certain provisions of tax law. These rulings and notices are important for taxpayers and other parties as they provide guidance on how the law is to be interpreted and applied. The main rulings and notices cover topics such as goods and services tax adjustment notes (GSTR 2013/2), early retirement schemes for State Services Authority employees (CR 2013/67), and the impact of credit card chargebacks on merchants (GSTA TPP 017). These rulings apply from specific dates mentioned in the Gazette. The obligations and requirements imposed by these rulings include adhering to the Commissioner's interpretations of the law, such as understanding the conditions for issuing adjustment notes under the A New Tax System (Goods and Services Tax) Act 1999, and complying with the specific provisions for early retirement schemes. For instance, GSTR 2013/2 provides guidance on when and how adjustment notes should be issued, while CR 2013/67 clarifies the tax implications of early retirement payments for certain employees. Additionally, TR 2002/9 outlines the withholding requirements for payments made to recipients who do not quote their Australian Business Number (ABN). Failure to comply with these rulings can result in various penalties and consequences. For example, inaccuracies in the issuance of adjustment notes could lead to financial discrepancies and potential audits by the Australian Taxation Office (ATO). Similarly, incorrect application of the provisions regarding early retirement schemes could result in tax assessments that may be higher than necessary. In cases of non-compliance, the ATO may impose penalties, fines, or other sanctions as provided for under the relevant Acts. The specific penalties vary depending on the nature and severity of the breach but can include significant financial penalties and interest on unpaid taxes. These measures ensure that taxpayers adhere to the correct tax obligations as outlined by the Commissioner of Taxation.

Area of Law: Taxation Law
Instrument: Gazette Notice
Concepts: Definitions & Interpretation; Reporting & Disclosure Obligations; Compliance Obligations
Catchwords: Goods and services tax; Income tax

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.

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