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 ADDENDA | ||
Ruling Number | Subject | Brief Description |
GSTR 2001/8 | Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts | The Addendum amends Goods and Services Tax Ruling GSTR 2001/8 to take account of the High Court decision in Commissioner of Taxation v Qantas Airways Ltd [2012] HCA 41 which considered the GST treatment of fares received for flights booked but not undertaken by prospective passengers.
The Addendum also reflects amendments to the A New Tax System (Goods and Services Tax) Act 1999,in particular for amendments made to Subdivision 29-C.which are in relation to tax invoices and apply to tax periods starting on or after 1 July 2010.
The Addendum also makes further minor amendments to GSTR 2001/8 and to update the references section of GSTR 2001/8.
The Addendum applies both before and after its date of issue. |
CR 2010/37 | Income tax: University of Melbourne Master of Veterinary Science (Clinical) and Advanced Clinical Practicum scholarship | The Addendum amends Class Ruling CR 2010/37 to reflect a change in the name of one of the courses and the institution at which that part of the course is undertaken.
The Addendum applies on and from 1 January 2013. |
PR 2005/46 | Income tax: Australian Bight Abalone Project
| The Addendum amends the Notice of Withdrawal to Product Ruling PR 2005/46 to provide information about the consequences of a material difference having occurred in relation to the Project.
The Addendum applies on and from 1 July 2009. |
PR 2006/78 | Income tax: Australian Bight Abalone Project 2006 – Retail Offer | The Addendum amends the Notice of Withdrawal to Product Ruling PR 2006/78 to provide information about the consequences of a material difference having occurred in relation to the Project.
The Addendum applies on and from 1 July 2009. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
IT 2441 | Income tax: Section 23AG: foreign service period that commenced before 1 July 1987 or straddles more than one year: determination of period of foreign service | Taxation Ruling IT 2441 is withdrawn with effect from today.
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GSTR 2000/16 | Goods and services tax: transitional arrangements – GST-free supplies under existing agreements | Goods and Services Tax Ruling GSTR 2000/16 is withdrawn with effect from today.
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PR 2007/3 | Income tax: Australian Bight Abalone Project 2007 | Product Ruling PR 2007/3 is withdrawn with effect from today. |
PR 2008/3 | Income tax: Australian Bight Abalone Project 2008 | Product Ruling PR 2008/3 is withdrawn with effect from today. |