COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
SGD 94/4 | Is a person who provides home based child care an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (SGAA)? | Withdrawn with effect from 1 August 2018. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
WETR 2009/1 | Wine equalisation tax: the operation of the wine equalisation tax system | The Erratum amends Wine Equalisation Tax Ruling WETR 2009/1 to correct the language of paragraph 171. The Erratum applies from 29 June 2018. |