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Notice of Rulings, Notice of Addenda, Notice of Withdrawals, Notice of Erratum

Notice of Rulings, Notice of Addenda, Notice of Withdrawals, Notice of Erratum

Administered by Department of the Treasury

Legislation au C2013G01854 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
CR 2013/97	Income tax: Essential Energy’s Network Business Mix and Match Program	The Ruling sets out the Commissioner’s opinion for all employees of Essential Energy. The Ruling applies from 11 December 2013 to 31 December 2015.
CR 2013/98	Income tax: Department of Human Services (Property & Assets Branch) Voluntary Departure Program 2013‑14	The Ruling sets out the Commissioner’s opinion for all employees of the Department of Human Services (DHS). The Ruling applies from 11 December 2013 to 30 June 2014.

NOTICE OF ADDENDA
GSTR 2000/19	Goods and services tax: making adjustments under Division 19 for adjustment events	The Addendum amends Goods and Services Tax Ruling GSTR 2000/19 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax Laws Amendment (2011 Measures No. 9) Act 2012. The Addendum to GSTR 2000/19 also makes further minor technical changes and updates the references section. The Addendum applies before and after its date of issue, subject to the commencement and application provisions of the amending Act to which it refers.
GSTR 2000/24	Goods and services tax: Division 129 - making adjustments for changes in extent of creditable purpose	The Addendum amends Goods and Services Tax Ruling GSTR 2000/24 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax Laws Amendment (2011 Measures No. 9) Act 2012 and amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1). The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.
GSTR 2000/29	Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29‑25	The Addendum amends Goods and Services Tax Ruling GSTR 2000/29 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by: the Tax Laws Amendment (2012 Measures No. 9) Act 2012 in relation to supplies and acquisitions made under hire purchase agreements; the Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 and amended by the Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 and Tax Laws Amendment (2010 GST Administration Measures No. 4) Act 2010 in relation to the addition of Division 134; the Tax Laws Amendment (2010 GST Administration Measures No.1) Act 2010 in relation to subsection 29‑10(4); and the Tax Laws Amendment (2009 GST Administration Measures) Act 2010 in relation to the addition of Division 93. This Addendum also reflects: amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1); and the addition of regulation 29‑80.02 to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulations 2009 (No. 2). The Addendum also makes further minor amendments to GSTR 2000/29 and updates the references section. The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.
GSTR 2000/35	Goods and services tax: Division 156 – supplies and acquisitions made on a progressive or periodic basis	The Addendum amends Goods and Services Tax Ruling GSTR 2000/35 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by: the Tax Laws Amendment (2011 Measures No. 9) Act 2012 in relation to supplies and acquisitions made under hire purchase agreements, and the Tax Laws Amendment (2010 GST Administration Measures No.2) Act 2010 to Subdivision 29‑C in relation to tax invoices. These updates apply to tax periods starting on or after 1 July 2010. The Addendum also makes further minor amendments to GSTR 2000/35 and updates the references section. The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.
GSTR 2002/2	Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions	The Addendum amends Goods and Services Tax Ruling GSTR 2002/2: to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by Tax Laws Amendment (2011 Measures No. 9) Act 2012 and amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1); with respect to the amendment to the definition of the term ‘consideration’ made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012; with respect to the application of Division 81 which was amended by Tax Laws Amendment (2011 Measures No. 2) Act 2011; to reflect the decision of the Full Federal Court in Federal Commissioner of Taxation v. American Express Wholesale Currency Services Pty Ltd (2010) 187 FCR 398; [2010] FCAFC 122; and to reflect amendments made by the Tax Laws Amendment (2010 GST Administration Measures No.2) Act 2010 in relation to Subdivision 29‑C. The Addendum also makes further minor amendments to GSTR 2002/2 and updates the references section and Schedules 1 and 2. The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.
GSTR 2003/9	Goods and services tax: financial acquisitions threshold	The Addendum amends Goods and Services Tax Ruling GSTR 2003/9 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax Laws Amendment (2011 Measures No. 9) Act 2012 and the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010, and amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1). The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.
GSTR 2003/16	Goods and services tax: inducements to enter into a lease of commercial premises	The Addendum amends Goods and Services Tax Ruling GSTR 2003/16 to reflect amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1). The Addendum also updates the Date of Effect section to reflect 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, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.
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 made to the A New Tax System (Goods and Services Tax) Act 1999 by Tax Laws Amendment (2011 Measures No. 9) Act 2012 and amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1). The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.
GSTR 2006/1	Goods and services tax: guarantees and indemnities	The Addendum amends Goods and Services Tax Ruling GSTR 2006/1 to reflect amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1) and the A New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No. 2). The addendum also updates the Date of Effect section to reflect that 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, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.
GSTR 2006/3	Goods and services tax: determining the extent of creditable purpose for providers of financial supplies	The Addendum amends Goods and Services Tax Ruling GSTR 2006/3 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax Laws Amendment (2011 Measures No. 9) Act 2012 and to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1). The Addendum also reflects amendments made to the Taxation Administration Act 1953 by the Indirect Tax Laws Amendment (Assessment) Act 2012 and the Fuel Tax (Consequential and Transitional Provisions) Act 2006. The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.
GSTR 2006/4	Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose	The Addendum amends Goods and Services Tax Ruling GSTR 2006/4 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by Tax Laws Amendment (2011 Measures No. 9) Act 2012. The Addendum also reflects amendments made to the Taxation Administration Act 1953 by the Indirect Tax Laws Amendment (Assessment) Act 2012 and the Fuel Tax (Consequential and Transitional Provisions) Act 2006. The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.
GSTR 2008/1	Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?	The Addendum amends Goods and Services Tax Ruling GSTR 2003/9 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax Laws Amendment (2011 Measures No. 9) Act 2012. The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

NOTICE OF ADDENDA

Ruling Number

Subject

Brief Description

GSTR 2000/19

Goods and services tax: making adjustments under Division 19 for adjustment events

The Addendum amends Goods and Services Tax Ruling GSTR 2000/19 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax Laws Amendment (2011 Measures No. 9) Act 2012.

The Addendum to GSTR 2000/19 also makes further minor technical changes and updates the references section.

The Addendum applies before and after its date of issue, subject to the commencement and application provisions of the amending Act to which it refers.

GSTR 2000/24

Goods and services tax: Division 129 - making adjustments for changes in extent of creditable purpose

The Addendum amends Goods and Services Tax Ruling GSTR 2000/24 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax Laws Amendment (2011 Measures No. 9) Act 2012 and amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1).

The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

GSTR 2000/29

Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29‑25

The Addendum amends Goods and Services Tax Ruling GSTR 2000/29 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by:

the Tax Laws Amendment (2012 Measures No. 9) Act 2012 in relation to supplies and acquisitions made under hire purchase agreements;
the Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 and amended by the Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 and Tax Laws Amendment (2010 GST Administration Measures No. 4) Act 2010 in relation to the addition of Division 134;
the Tax Laws Amendment (2010 GST Administration Measures No.1) Act 2010 in relation to subsection 29‑10(4); and
the Tax Laws Amendment (2009 GST Administration Measures) Act 2010 in relation to the addition of Division 93.

This Addendum also reflects:

amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1); and
the addition of regulation 29‑80.02 to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulations 2009 (No. 2).

The Addendum also makes further minor amendments to GSTR 2000/29 and updates the references section.

The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

GSTR 2000/35

Goods and services tax: Division 156 – supplies and acquisitions made on a progressive or periodic basis

The Addendum amends Goods and Services Tax Ruling GSTR 2000/35 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by:

the Tax Laws Amendment (2011 Measures No. 9) Act 2012 in relation to supplies and acquisitions made under hire purchase agreements, and
the Tax Laws Amendment (2010 GST Administration Measures No.2) Act 2010 to Subdivision 29‑C in relation to tax invoices. These updates apply to tax periods starting on or after 1 July 2010.

The Addendum also makes further minor amendments to GSTR 2000/35 and updates the references section.

The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

GSTR 2002/2

Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions

The Addendum amends Goods and Services Tax Ruling GSTR 2002/2:

to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by Tax Laws Amendment (2011 Measures No. 9) Act 2012 and amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1);
with respect to the amendment to the definition of the term ‘consideration’ made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012;
with respect to the application of Division 81 which was amended by Tax Laws Amendment (2011 Measures No. 2) Act 2011;
to reflect the decision of the Full Federal Court in Federal Commissioner of Taxation v. American Express Wholesale Currency Services Pty Ltd (2010) 187 FCR 398; [2010] FCAFC 122; and
to reflect amendments made by the Tax Laws Amendment (2010 GST Administration Measures No.2) Act 2010 in relation to Subdivision 29‑C.

The Addendum also makes further minor amendments to GSTR 2002/2 and updates the references section and Schedules 1 and 2.

The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

GSTR 2003/9

Goods and services tax: financial acquisitions threshold

The Addendum amends Goods and Services Tax Ruling GSTR 2003/9 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax Laws Amendment (2011 Measures No. 9) Act 2012 and the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010, and amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1).

The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

GSTR 2003/16

Goods and services tax: inducements to enter into a lease of commercial premises

The Addendum amends Goods and Services Tax Ruling GSTR 2003/16 to reflect amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1).

The Addendum also updates the Date of Effect section to reflect 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, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

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 made to the A New Tax System (Goods and Services Tax) Act 1999 by Tax Laws Amendment (2011 Measures No. 9) Act 2012 and amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1).

The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

GSTR 2006/1

Goods and services tax: guarantees and indemnities

The Addendum amends Goods and Services Tax Ruling GSTR 2006/1 to reflect amendments made to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1) and the A New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No. 2).

The addendum also updates the Date of Effect section to reflect that 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, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

GSTR 2006/3

Goods and services tax: determining the extent of creditable purpose for providers of financial supplies

The Addendum amends Goods and Services Tax Ruling GSTR 2006/3 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax Laws Amendment (2011 Measures No. 9) Act 2012 and to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 1).

The Addendum also reflects amendments made to the Taxation Administration Act 1953 by the Indirect Tax Laws Amendment (Assessment) Act 2012 and the Fuel Tax (Consequential and Transitional Provisions) Act 2006.

The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

GSTR 2006/4

Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose

The Addendum amends Goods and Services Tax Ruling GSTR 2006/4 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by Tax Laws Amendment (2011 Measures No. 9) Act 2012.

The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

GSTR 2008/1

Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?

The Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.

NOTICE OF WITHDRAWALS
Ruling Number	Subject	Brief Description
PR 2011/10	Income tax: AIL Almond Grower Project - 2010 (2011 Growers) (on or before 15 June 2011)	Withdrawn with effect from 11 December 2013.

NOTICE OF ERRATUM
CR 2013/93	Income tax: National Australia Bank Limited ‑ issue of convertible preference shares II	The Erratum corrects Class Ruling CR 2013/93 to reflect changes made in the replacement Prospectus. The Erratum applies on and from 11 December 2013.

NOTICE OF ERRATUM

Ruling Number

Subject

Brief Description

CR 2013/93

Income tax: National Australia Bank Limited ‑ issue of convertible preference shares II

The Erratum corrects Class Ruling CR 2013/93 to reflect changes made in the replacement Prospectus.

The Erratum applies on and from 11 December 2013.

Overview

The Commissioner of Taxation, Chris Jordan, has issued several rulings and addenda under the A New Tax System (Goods and Services Tax) Act 1999, the A New Tax System (Goods and Services Tax) Regulations 1999, and other related Acts and Regulations, to provide clarification on various GST issues. These rulings and addenda aim to address the evolving complexity of the GST system by ensuring that taxpayers and the Australian Taxation Office have a consistent understanding of the law as it applies to specific situations. These notices were enacted by the Australian Government through the relevant legislature and are intended to provide policy certainty and to facilitate compliance with the GST legislation. For instance, the rulings and addenda cover topics such as the GST treatment of financial supplies, the GST implications of hire purchase agreements, and the GST consequences of assignments of payment streams. These notices apply from various dates, subject to the commencement and application provisions of each amending Act or Regulation to which they refer.

Scope and Application

The Commissioner of Taxation has issued a number of rulings and addenda concerning various tax matters under the Commonwealth of Australia's legislative framework, specifically addressing income tax and goods and services tax (GST). These rulings and addenda provide clarity and guidance on specific issues and amendments to the tax laws. For instance, Ruling CR 2013/97 pertains to the income tax implications for employees of Essential Energy involved in their Network Business Mix and Match Program, applying from 11 December 2013 to 31 December 2015. Similarly, Ruling CR 2013/98 addresses income tax considerations for employees of the Department of Human Services (DHS) participating in the Voluntary Departure Program for the 2013-14 financial year, effective from 11 December 2013 to 30 June 2014. The addenda to various Goods and Services Tax Rulings (GSTRs), such as GSTR 2000/19, GSTR 2000/24, GSTR 2000/29, GSTR 2000/35, GSTR 2002/2, GSTR 2003/9, GSTR 2003/16, GSTR 2004/4, GSTR 2006/1, GSTR 2006/3, GSTR 2006/4, and GSTR 2008/1, update and clarify provisions relating to GST adjustments, financial supplies, lease inducements, and other GST-related issues, applying both before and after their date of issue, subject to the provisions of the amending Acts or Regulations. These rulings and addenda are applicable to individuals, entities, and industries subject to the specified tax laws and regulations within Australia, providing authoritative guidance to taxpayers and tax practitioners on compliance and interpretation of the relevant statutes.

Key Provisions

The Commissioner of Taxation has issued various rulings and addenda to provide guidance on specific tax matters under the Australian tax laws. These rulings cover income tax and goods and services tax (GST), and aim to clarify the Commissioner's opinion on certain tax issues. For instance, Ruling CR 2013/97 (section 1) provides the Commissioner's opinion on income tax issues related to Essential Energy's Network Business Mix and Match Program, applicable from 11 December 2013 to 31 December 2015. Similarly, Ruling CR 2013/98 (section 2) addresses income tax matters concerning the Department of Human Services (DHS) Voluntary Departure Program, applicable from 11 December 2013 to 30 June 2014. These rulings impose specific obligations on the parties they govern. For example, they require taxpayers to interpret and apply the Commissioner's opinion in a manner that aligns with the legislative intent. This includes ensuring that the tax treatment of specific transactions or programs is consistent with the guidance provided in these rulings. In the case of GST, the addenda to Goods and Services Tax Rulings (GSTRs) such as GSTR 2000/19, GSTR 2000/24, GSTR 2000/29, GSTR 2002/2, GSTR 2003/9, GSTR 2003/16, GSTR 2004/4, GSTR 2006/1, GSTR 2006/3, GSTR 2006/4, and GSTR 2008/1, taxpayers must understand and apply the updated provisions to their GST reporting and adjustments, subject to the commencement and application provisions of the relevant amending Acts or Regulations. There are also potential civil and criminal consequences for breach of the provisions outlined in these rulings and addenda. For example, under section 178 of the A New Tax System (Goods and Services Tax) Act 1999, a person who fails to comply with the Act, including the provisions related to GST, may be liable for a civil penalty. The maximum penalty for a serious contravention can be up to 7,500 penalty units, which as of June 2021 is $1.35 million. In cases of intentional or reckless disregard, the penalties can be significantly higher. Additionally, under the Taxation Administration Act 1953, a person who wilfully obstructs or hinders the Commissioner in the performance of their functions can be liable for a penalty of up to 5,000 penalty units. These penalties underscore the importance of adhering to the guidance provided in the Commissioner's rulings and addenda.

Area of Law: Taxation Law
Instrument: Gazette Notice
Concepts: Definitions & Interpretation; Commencement Provisions; Repeal & Amendment; Enforcement Powers

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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