Notice of Rulings, Notice of Addendum

Administered by Department of the Treasury

Legislation au C2019G00883 In force Gazette

Legislation content

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.

NOTICE OF RULINGS

Ruling Number

Subject

Brief description

CR 2019/61

South Australian Councils - GST treatment of fees and charges imposed

This Ruling sets out the Commissioner’s opinion on the GST treatment for certain fees and charges imposed by South Australian Councils.

The Ruling applies from 1 July 2019.

PR 2019/7

Income tax: PPS Mutual Professionals Choice - 2019

This Ruling sets out the Commissioner’s position on the tax consequences for a defined class of entities which invest in the scheme offered under the PPS Mutual Professionals Choice Product Disclosure Statement.

The Ruling applies only to the specified class of entities that enter into the scheme from 1 July 2019 until 30 June 2022.

 

NOTICE OF ADDENDUM

Ruling Number

Subject

Brief description

PR 2016/6

Income tax: PPS Mutual Professionals Choice

The Addendum amends Product Ruling PR 2016/6 to incorporate updates to the scheme documents.

The Addendum applies before and after date of issue.

 

Interactions

Authorises

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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.