Notice of Rulings, Notice of Addendum, Notice of Erratum, Notice of Withdrawal

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 2014/41	Income tax: Aviva Corporation Limited: return of capital	The Ruling is an expression of the Commissioner’s opinion for the holders of ordinary shares in Aviva Corporation Limited. The Ruling applies from 1 July 2013 to 30 June 2014.
CR 2014/42	Income tax: scrip for scrip: exchange of shares in Envestra for APA stapled securities	The Ruling is an expression of the Commissioner’s opinion for ordinary shareholders of Envestra. The Ruling applies from 1 July 2013 to 30 June 2015.

NOTICE OF ADDENDUM
CR 2014/26	Fringe benefits tax: employer clients of Universal Gift Card Pty Ltd who make use of Universal Gift Card Pty Ltd’s Minor expenses card	The Addendum amends Class Ruling CR 2014/26 to reflect changes in the amount that is preloaded on to the Minor expenses card and the monthly limit on the use of the Minor expenses card. The Addendum applies on and from 12 March 2014.

NOTICE OF ADDENDUM

Ruling Number

Subject

Brief Description

CR 2014/26

Fringe benefits tax: employer clients of Universal Gift Card Pty Ltd who make use of Universal Gift Card Pty Ltd’s Minor expenses card

The Addendum amends Class Ruling CR 2014/26 to reflect changes in the amount that is preloaded on to the Minor expenses card and the monthly limit on the use of the Minor expenses card.

The Addendum applies on and from 12 March 2014.

NOTICE OF ERRATUM
GSTR 2005/6	Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38‑190(1) of the A New Tax System (Goods and Services Tax) Act 1999	The Erratum corrects Goods and Services Tax Ruling GSTR 2005/6 to correct a typographical error. The Erratum applies on and from 3 April 2013.

NOTICE OF ERRATUM

Ruling Number

Subject

Brief Description

GSTR 2005/6

Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38‑190(1) of the A New Tax System (Goods and Services Tax) Act 1999

The Erratum corrects Goods and Services Tax Ruling GSTR 2005/6 to correct a typographical error.

The Erratum applies on and from 3 April 2013.

NOTICE OF WITHDRAWAL
Ruling Number	Subject	Brief Description
GSTA TPP 022	Goods and services tax: is the fee for services provided by an entity to a retail outlet for the administration of an arrangement involving section 100‑5 vouchers, commonly referred to as face value vouchers (FVVs), subject to GST?	Withdrawn with effect from 7 May 2014.

Administered by Department of the Treasury