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 |
LCTD 2014/2 | Luxury car tax: what is the luxury car tax threshold and the fuel-efficient car limit for 2014-15 financial year? | The Determination sets out the Commissioner’s position about the luxury car tax threshold and the fuel efficient car limit for the 2014-15 financial year.
The Determination applies to the financial year commencing 1 July 2014. |
CR 2014/49 | Income tax and fringe benefits tax: payments made under the Education and Training Grant Program provided by the Rugby Union Players’ Association | The Ruling sets out the Commissioner’s position for all Australian and/or state rugby union players who hold current Rugby Union Players’ Association (RUPA) membership, and receive payments under the Education and Training Grant Program provided by RUPA.
The Ruling applies from 1 April 2013. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
GSTA TPP 001 | Goods and services tax: are investors (participants) in an agricultural managed investment scheme required to register? | Withdrawn with effect from 18 June 2014. |
GSTA TPP 016 | Goods and services tax: is the supply of each stratum unit in a building capable of being sold as a GST-free supply of a going concern? | Withdrawn with effect from 18 June 2014. |
GSTA TPP 023 | Goods and services tax: is a letter entitling the holder to supplies upon redemption, a voucher within the meaning of section 100-25 of the GST Act? | Withdrawn with effect from 18 June 2014. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
GSTD 2013/2 | Goods and services tax: when are second‑hand goods acquired for the purpose of sale in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | The Erratum corrects Goods and Services Tax Determination GSTD 2013/2 to correct a grammatical error.
The Erratum applies on and from 28 August 2013. |