Notice of Rulings, Notice of Addendum

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 2013/71	Income tax: University of Melbourne Dairy Resident Training Program scholarship	The Ruling sets out the Commissioner’s treatment of full-time students of the University of Melbourne. The Ruling applies from 1 January 2013.
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 Ruling sets out the Commissioner’s treatment of investment in the Macquarie Flexi 100 Trust. The Product Ruling applies prospectively from 18 September 2013.

NOTICE OF ADDENDUM
GSTR 2009/3	Goods and services tax: cancellation fees	The Addendum amends Goods and Services Tax Ruling GSTR 2009/3 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 the Ruling was issued. The Addendum applies on and from 1 July 2012.

NOTICE OF ADDENDUM

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GSTR 2009/3

Goods and services tax: cancellation fees

The Addendum amends Goods and Services Tax Ruling GSTR 2009/3 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 the Ruling was issued.

The Addendum applies on and from 1 July 2012.

Administered by Department of the Treasury

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