Notice of Rulings, Notice of Addendum, Notice of Erratum, Notice of Withdrawals

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
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 Determination provides the opinion of the Commissioner about the dividend access share arrangement. When the final Determination is issued, it is proposed to apply it both before and after its date of issue.
CR 2014/22	Income tax: Australia and New Zealand Banking Group Limited – ANZ Capital Notes 2	The Ruling sets out the opinion of the Commissioner for all investors who are allotted non‑cumulative, convertible, transferable, redeemable, subordinated, perpetual, unsecured notes issued by Australia and New Zealand Banking Group Limited. The Ruling applies from 1 July 2013 to 30 June 2024.
CR 2014/23	Income tax: assessable income: payments received under the Western Australian Government Grandcarer Support Scheme	The Ruling sets out the opinion of the Commissioner for individuals who receive a payment under the Western Australian Government Grandcarer Support Scheme (the Scheme) administered by Wanslea Family Services. The Ruling applies from 26 November 2013.
PR 2014/2	Income tax: Challenger Care Annuity	The Ruling sets out the Commissioner’s opinion for all investors in a Challenger Care Annuity policy (Annuity) issued by Challenger Life Company Limited. The Ruling applies prospectively from 1 July 2013.
PR 2014/3	Income tax: TFS Sandalwood Project 2014	The Ruling sets out the Commissioner’s opinion for all members of the TFS Sandalwood Project 2014. The Ruling applies prospectively from 26 February 2014, the date it is published.

NOTICE OF ADDENDUM
MT 2010/1	Miscellaneous tax: restrictions on GST refunds under section 105-65 of Schedule 1 to the Taxation Administration Act 1953	The Addendum amends Miscellaneous Taxation Ruling MT 2010/1 to reflect: the Administrative Appeals Tribunal decision in Naidoo v. Commissioner of Taxation [2013] AATA 443, and amendments made by the Indirect Tax Laws Amendment (Assessment) Act 2012, which came into effect on 1 July 2012 and introduced a self-assessment regime for indirect taxes. The Addendum also makes further minor amendments to MT 2010/1 and updates the references section. The Addendum applies on and from 26 February 2014.

NOTICE OF ADDENDUM

Ruling Number

Subject

Brief Description

MT 2010/1

Miscellaneous tax: restrictions on GST refunds under section 105-65 of Schedule 1 to the Taxation Administration Act 1953

The Addendum amends Miscellaneous Taxation Ruling MT 2010/1 to reflect:

the Administrative Appeals Tribunal decision in Naidoo v. Commissioner of Taxation [2013] AATA 443, and
amendments made by the Indirect Tax Laws Amendment (Assessment) Act 2012, which came into effect on 1 July 2012 and introduced a self-assessment regime for indirect taxes.

The Addendum also makes further minor amendments to MT 2010/1 and updates the references section.

The Addendum applies on and from 26 February 2014.

NOTICE OF ERRATUM
CR 2014/16	Income tax: Downer EDI Limited Long Term Incentive Plan	The Erratum amends Class Ruling CR 2014/16 to correct paragraph references in two paragraphs. The Erratum applies on and from 12 February 2014.

NOTICE OF ERRATUM

Ruling Number

Subject

Brief Description

CR 2014/16

Income tax: Downer EDI Limited Long Term Incentive Plan

The Erratum amends Class Ruling CR 2014/16 to correct paragraph references in two paragraphs.

The Erratum applies on and from 12 February 2014.

NOTICE OF WITHDRAWALS
Ruling Number	Subject	Brief Description
GSTA TPP 012	Goods and services tax: is a landlord who is renting furnished premises to tenants required to apportion the rent between the occupancy of the real property and the right to use the furnished items?	Withdrawn with effect from 26 February 2014.
GSTA TPP 018	Goods and services tax: can an interest charge be a change in consideration and therefore an adjustment event (as opposed to a financial supply)?	Withdrawn with effect from 26 February 2014.

Administered by Department of the Treasury