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 |
WETR 2014/1 | Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes | The Ruling provides the Commissioner’s views on the arrangements set out in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes. The Ruling applies both before and after its date of issue. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
GSTR 2001/3 | Goods and services tax: GST and how it applies to supplies of fringe benefits | The Addendum amends Goods and Services Tax Ruling GSTR 2001/3 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial residential premises. The Addendum applies on and from 19 December 2012. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
TD 2014/1 | Income tax: is the ‘dividend access share’ arrangement of the type described in this Taxation Determination a scheme ‘by way of or in the nature of dividend stripping’ within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936? | The Erratum removes the word draft from the first sentence of paragraph 5. The Erratum applies on and from 26 February 2014. |