Taxation Ruling
TR 2007/List
Income tax and other taxes: Determinations, Rulings, notices of withdrawal, addendum and erratum issued in 2007
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| Contents | Para |
|---|---|
| What this Ruling is about | |
| Ruling | |
| Taxation Rulings and Determinations | |
| Goods and Services Tax Rulings, Determinations and Bulletins | |
| Luxury Car Tax Determinations | |
| Self Managed Superannuation Funds Rulings and Determinations | |
| Superannuation Guarantee Rulings and Determinations | |
| Fuel Tax Rulings and Determinations | |
| Wine Equalisation Tax Rulings | |
| Miscellaneous Taxation Rulings | |
| Class Rulings | |
| Product Rulings | |
| Old Series Rulings | |
| Sales Tax Rulings | |
| PAYE and PPS Bulletins | |
| Last Ruling |
Preamble
| This document is not a 'public ruling' in terms of the Taxation Administration Act 1953 and is not legally binding on the Commissioner. Taxation Ruling TR 2006/10 and Goods and Services Taxation Ruling GSTR 1999/1 explain when a Ruling is a public ruling and how it is binding on the Commissioner. |
What this Ruling is about
Class of entities/scheme
1. This Ruling lists all draft and final Determinations and Rulings, as well as all notices of withdrawal, addendum and erratum to Determinations and Rulings, issued by the Commissioner of Taxation in the 2007 calendar year.
Ruling
2. This Ruling lists the documents that have issued during the 2007 calendar year divided by type and series and showing in relation to each action the number of the document, its title and the date the action took place.
Taxation Rulings and Determinations
3. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| TR 2007/D1 | Income tax: non-commercial business losses: Commissioner's discretion | 24.01.07 |
| TR 2007/D2 | Income tax: registered agricultural managed investment schemes | 11.04.07 |
| TR 2007/D3 | Income tax: entitlement to foreign tax credits under Division 18 of Part III of the Income Tax Assessment Act 1936 when foreign income is included in the net income of a trust estate | 14.03.07 |
| TR 2007/D4 | Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant | 13.06.07 |
| TR 2007/D5 | Income tax: royalty withholding tax and the assignment of copyright | 27.06.07 |
| TR 2007/D6 | Fringe benefits tax: minor benefits | 27.06.07 |
| TR 2007/D7 | Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements | 11.07.07 |
| TR 2007/D8 | Income tax: application of the transferor trust and controlled foreign company measures where property or services are transferred to a non-resident company owned by a non-resident trustee | 22.08.07 |
| TR 2007/D9 | Income tax: various income tax issues relating to the horse industry; including whether racing, training or breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business | 22.08.07 |
| TR 2007/D10 | Income tax: capital gains: capital gains tax consequences of earnout arrangements | 17.10.07 |
| TR 2007/D11 | Income tax: debt/equity - identification of any 'effectively non-contingent obligation' of an issuer of a convertible note to provide 'financial benefits' for the purposes of Division 974 of the Income Tax Assessment Act 1997 if the note can be converted at any time at the issuer's discretion into shares that are equity interests in the issuer company | 28.11.07 |
| Ruling | Title | Issue date |
| TR 1999/8 | Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III, including consequential adjustments under section 136AF | 07.03.07 |
| Ruling | Title | Issue date |
| TR 2007/1 | Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act | 07.03.07 |
| TR 2007/2 | Income tax: application of the same business test to consolidated and MEC groups - principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997 | 20.06.07 |
| TR 2007/3 | Income tax: effective life of depreciating assets (applicable from 1 July 2007) | 27.06.07 |
| TR 2007/4 | Income tax: entitlement to foreign tax credits under Division 18 of Part III of the Income Tax Assessment Act 1936 when foreign income is included in the net income of a trust estate | 18.07.07 |
| TR 2007/5 | Income tax: functional currency - when is an amount not in the 'applicable functional currency'? | 25.07.07 |
| TR 2007/6 | Income tax: non-commercial business losses: Commissioner's discretion | 25.07.07 |
| TR 2007/7 | Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets | 01.08.07 |
| TR 2007/8 | Income tax: registered agricultural managed investment schemes | 17.10.07 |
| TR 2007/9 | Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a café, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant | 12.12.07 |
| TR 2007/10 | Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions | 19.12.07 |
| TR 2007/11 | Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by a non-resident entity that subleases, subprovides or leases it for use in Australia | 19.12.07 |
| TR 2007/12 | Fringe benefits tax: minor benefits | 19.12.07 |
| TR 2007/13 | Income tax: application of transferor trust and controlled foreign company measures where property or services are transferred to a non-resident company owned by a non-resident trustee | 19.12.07 |
| Ruling | Title | Issue date |
| TR 2006/13 | Income tax: sale and leasebacks | 10.01.07 |
| TR 2001/14 | Income tax: Division 35 - non-commercial business losses | 24.01.07 |
| TR 2001/14 | Income tax: Division 35 - non-commercial business losses | 25.07.07 |
| TR 2002/9 | Income tax: withholding from payments where recipient does not quote ABN | 01.08.07 |
| Ruling | Title | Issue date |
| TR 1999/5 | Fringe benefits tax: employee benefit trusts and non-complying superannuation funds - meaning of 'associate' - property fringe benefits | 27.06.07 |
| TR 2006/15 | Income tax: effective life of depreciating assets (applicable from 1 January 2007) | 27.06.07 |
| TR 2000/8 | Income tax: investment schemes | 17.10.07 |
| TR 93/15 | Income tax: capital gains tax consequences of consideration comprising a lump sum plus a right to a contingent and unascertainable amount | 17.10.07 |
| Ruling | Title | Issue date |
| TR 96/14 | Income tax: traditional securities | 11.07.07 |
| TR 93/26 | Income tax: issues relating to the horse industry | 22.08.07 |
| Ruling | Title | Issue date |
| TR 2007/3 | Income tax: effective life of depreciating assets (applicable from 1 July 2007) | 04.07.07 |
| TR 2001/14 | Income tax: Division 35 - non-commercial business losses | 11.07.07 |
| Ruling | Title | Issue date |
| TD 2007/D1 | Income tax: does the notional assessable income of a controlled foreign company include an amount deemed to be a dividend under section 47A of the Income Tax Assessment Act 1936? | 31.01.07 |
| TD 2007/D2 | Income tax: can the attribution regime relating to controlled foreign companies apply to an Australian entity that is a member of a foreign company limited by guarantee? | 28.02.07 |
| TD 2007/D3 | Income tax: can a share in a company be a convertible interest by satisfying item 4 of the table in subsection 974-75(1) of the Income Tax Assessment Act 1997? | 28.03.07 |
| TD 2007/D4 | Miscellaneous taxes: does paragraph 284-220(1)(e) of Schedule 1 to the Taxation Administration Act 1953 apply to increase the base penalty amount applicable to a subsection 284-75(3) penalty where the entity was liable to the same penalty for a previous accounting period? | 04.04.07 |
| TD 2007/D5 | Income tax: consolidation: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 apply in determining whether distributions by the liquidator of a head company represent 'income derived' by the head company for the purposes of section 47 of the Income Tax Assessment Act 1936? | 11.04.07 |
| TD 2007/D6 | Income tax: do the active assets of a partnership, in which a foreign company is a partner, constitute active foreign business assets of the foreign company for the purposes of the capital gains tax participation exemption provisions contained in Subdivision 768-G of the Income Tax Assessment act 1997? | 24.04.07 |
| TD 2007/D7 | Income tax: are bees kept for use in a honey production business trading stock as defined in section 70-10 of the Income Tax Assessment Act 1997? | 02.05.07 |
| TD 2007/D8 | Income tax: what is a 'present legal obligation' of a private company for the purpses of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? | 23.05.07 |
| TD 2007/D9 | Income tax: is income tax of a private company properly payable for an income year, but unpaid at the end of that year, a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? | 23.05.07 |
| TD 2007/D10 | Fringe benefits tax: in determining whether a charitable institution is a rebatable employer for the purposes of paragraph 65J(1)(baa) of the Fringe Benefits Tax Assessment Act 1986, is the institution 'established by a law of the Commonwealth, a State or a Territory' under subsection 65J(3) of that Act when it is incorporated under either the Corporations Act 2001 or under a law of a State or Territory which relates to the incorporation of Associations? | 30.05.07 |
| TD 2007/D11 | Income tax: will the hire of substantial equipment in Australia under a hire-purchase agreement create a deemed permanent estabilshment for a Singaporean resident hirer under Article 4(3)(b) of the tax treaty between Australia and Singapore as a result of the decision in McDermott Industries (Aust) Pty Ltd v. Federal Commissioner of Taxation [2005] FCAFC 67? | 06.06.07 |
| TD 2007/D12 | Income tax: is a non-residen head lessor of substantial equipment liable for royalty withholding tax under subsection 128B(5A) of the Income Tax Assessment Act 1936 on lease payments it receives from a Singaporean resident who subleases that same equipment to an entity which operates it in Australia? | 06.06.07 |
| TD 2007/D13 | Income tax: holding period rule: is an embedded share option a position in relation to the share if it is exercisable by or against a party other than the issuer of the share? | 29.08.07 |
| TD 2007/D14 | Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a company (not being a Part X Australian resident) to an Australian resident company which receives it in its capacity as a partner in a partnership? | 26.09.07 |
| TD 2007/D15 | Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend paid by a company (not being a Part X Australian resident) to the trustee of a trust, which then pays it to an Australian resident company beneficiary? | 26.09.07 |
| TD 2007/D16 | Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to the issue of 'dollar value' convertible notes of the type described in this Taxation Determination | 07.11.07 |
| TD 2007/D17 | Income tax: if a private company provides trade credit to a shareholder (or their associate) on the usual terms it gives to parties at arm's length, will a failure by the shareholder (or their associate) to repay the amount within the agreed payment term prevent section 109M of the Income Tax Assessment Act 1936 from applying? | 17.10.07 |
| TD 2007/D18 | DID NOT ISSUE | |
| TD 2007/D19 | Income tax: if a private company makes a loan to a shareholder or associate in an income year and the loan has not been fully repaid, what elements of the loan agreement need to be in writing for the purposes of paragraph 109N(1)(a) of Division 7A of Part III of the Income Tax Assessment Act 1936? | 14.11.07 |
| TD 2007/D20 | Income tax: where there is no excess debt under Division 820 of the Income Tax Assessment Act 1997 can the transfer pricing provisions apply to adjust the pricing of costs that may become debt deductions, for example, interest and guarantee fees? | 28.11.07 |
| TD 2007/D21 | Income tax: are amounts mistakenly paid as salary or wages to employees (or as income support payments or worker's compensation amounts to persons), to which they are not beneficially entitled, but are obliged to repay, 'ordinary income' under section 6-5 of the Income Tax Assessment Act 1997? | 12.12.07 |
| TD 2007/D22 | Fringe benefits tax: where an employer recognises they mistakenly paid to their employee an amount that the employee is not legally entitled to, but is obliged to repay, and afterwards allows the employee time to repay the amount, is there a 'loan benefit' under subsection 16(1) of the Fringe Benefits Tax Assessment Act 1986? | 12.12.07 |
| TD 2007/D23 | Fringe benefits tax: where an employer mistakenly pays to their employee an amount that the employee is not legally entitled to, but is obliged to repay, does the employer's subsequent waiver of that obligation constitute a 'debt waiver benefit' under section 14 of the Fringe Benefits Tax Assessment Act 1986? | 12.12.07 |
| Ruling | Title | Issue date |
| TD 2004/D76 | Income tax: for the purposes of Division 974 of the Income Tax Assessment Act 1997, does an issuing company have an effectively non-contingent obligation to provide a financial benefit by way of periodic interest returns on an interest bearing convertible note from the time that it can be converted at the issuing company's option into ordinary shares in that company? | 28.11.07 |
| Ruling | Title | Issue date |
| TD 2007/1 | Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis? | 28.02.07 |
| TD 2007/2 | Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law? | 07.03.07 |
| TD 2007/3 | Income tax: is a deduction allowable to complying superannuation funds, under section 179 of the Income Tax Assessment Act 1936, for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years? | 28.03.07 |
| TD 2007/4 | Income tax: capital gains tax: is a 'policy of insurance on the life of an individual' in section 118-300 of the Income Tax Assessment Act 1997 limited to a life insurance policy within the common law meaning of that expression? | 28.03.07 |
| TD 2007/5 | Income tax: does a tangible depreciating asset start to decline in value under section 40-60 of the Income Tax Assessment Act 1997 from when it is acquired if the asset is acquired for the sole purpose of using it in a business that has not commenced to be carried on? | 21.03.07 |
| TD 2007/6 | Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2007? | 28.03.07 |
| TD 2007/7 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2007? | 28.03.07 |
| TD 2007/8 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2007? | 28.03.07 |
| TD 2007/9 | Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2007? | 28.03.07 |
| TD 2007/10 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2007? | 28.03.07 |
| TD 2007/11 | Income tax: imputation: franked distributions: qualified persons: does an entity have to be a qualified person within the meaning of Division 1A of former Part IIIAA of the Income Tax Assessment Act 1936 to avoid the application of paragraphs 207-145(1)(a) and 207-150(1)(a) of the Income Tax Assessment Act 1997 in respect of a franked distribution made directly or indirectly to the entity on or after 1 July 2002? | 24.04.07 |
| TD 2007/12 | Income tax: consolidation: subsidiary in liquidation - for the purposes of subsection 711-45(1) of the Income Tax Assessment Act 1997, is the amount of an unsatisfied liability owed to another member of the consolidated group ('intra-group liability') by a subsidiary member at the time it is deregistered equal to the market value of the corresponding asset of that other member? | 02.05.07 |
| TD 2007/13 | Income tax: consolidation: can a head company make a capital gain under CGT event L5 (section 104-520 of the Income Tax Assessment Act 1997) when a subsidiary member of the group is deregistered after liquidation? | 02.05.07 |
| TD 2007/14 | Income tax: capital gains: small business concessions: what 'liabilities' are included in the calculation of the 'net value of the CGT assets' of an entity in the context of subsection 152-20(1) of the Income Tax Assessment Act 1997? | 09.05.07 |
| TD 2007/15 | Income tax: consolidation: if a member of a consolidated group is reinstated under section 601AH of the Corporations Act 2001 after having been deregistered, will it be taken to have continued to satisfy the membership requirements in section 703-15 of the Income Tax Assessment Act 1997 during the period between deregistration and reinstatement? | 09.05.07 |
| TD 2007/16 | Income tax: does the notional assessable income of a controlled foreign company include an amount deemed to be a dividend under section 47A of the Income Tax Assessment Act 1936? | 09.05.07 |
| TD 2007/17 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2007? | 09.05.07 |
| TD 2007/18 | Income tax: consolidation: in applying the statutory cap in section 705-40 (tax cost setting amount for reset cost base assets held on revenue account) of the Income Tax Assessment Act 1997, does the definition of revenue asset in section 977-50 of that Act include any CGT asset, a hypothetical realisation of which would have an amount reflected in the joining entity's taxatble income (disregarding the single entity rule), otherwise than solely as a capital gain or capital loss? | 30.05.07 |
| TD 2007/19 | Income tax: capital gains: what is the improvement threshold for the 2007-08 income year under section 108-85 of the Income Tax Assessment Act 1997? | 23.05.07 |
| TD 2007/20 | Income tax: can the attribution regime relating to controlled foreign companies apply to an Australian entity that is a member of a foreign company limited by guarantee? | 27.06.07 |
| TD 2007/21 | Income tax: what are the reasonable travel and meal allowance expense amounts for 2007-2008? | 27.06.07 |
| TD 2007/22 | Income tax: what is the car limit for the 2007-2008 financial year? | 27.06.07 |
| TD 2007/23 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2007 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | 04.07.07 |
| TD 2007/24 | Income tax: is the 'applicable functional currency' for the head company of a consolidated group determined by looking at the 'accounts' of all the members of the consolidated group, for the purposes of item 1 of subsection 960-60(1) of the Income Tax Asessment Act 1997? | 25.07.07 |
| TD 2007/25 | Income tax: can section 160ZZZJ of Part IIIB of the Income Tax Assessment Act 1936 apply to interest entered in the accounting records of an Australian branch of a foreign bank if the interest relates to a borrowing the branch has obtained from a third party? | 22.08.07 |
| TD 2007/26 | Income tax: can a share in a company be a convertible interest by satisfying item 4 of the table in subsection 974-75(1) of the Income Tax Assessment Act 1997? | 22.08.07 |
| TD 2007/27 | Income tax: consolidation: is the cost base of the goodwill referred to in subsection 711-25(2) of the Income Tax Assessment Act 1997 limited to the cost base of goodwill previously identified under subsection 705-35(3) of that Act? | 17.10.07 |
| TD 2007/28 | Income tax; what is a 'present legal obligation' of a private company for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? | 17.10.07 |
| TD 2007/29 | Income tax: holding period rule: is an embedded share option a position in relation to the share if it is exercisable by or against a party other than the issuer of the share? | 28.11.07 |
| TD 2007/30 | Income tax: value of goods taken from stock for private use for the 2007-2008 income year | 21.11.07 |
| Ruling | Title | Issue date |
| TD 1999/37 | Income tax: does section 103-20 of the Income Tax Assessment Act 1997 apply in determining the capital gain or loss content of attributable income of a controlled foreign company? | 07.03.07 |
| TD 2000/41 | Income tax: capital gains: are the two requirements in subsection 124-75(4) of the Income Tax Assessment Act 1997 for a CGT asset acquired to replace an original asset alternative and mutually exclusive requirements? | 04.07.07 |
| TD 2001/10 | Income tax: is the payer of a payment which is subject to Pay As You Go withholding required to give the recipient of the payment a payment summary and a copy of that payment summary? | 04.07.07 |
| TD 2000/49 | Income tax: are payments made by members of a body corporate in respect of that membership subject to Pay As You Go withholding? | 01.08.07 |
| TD 97/23 | Income tax: what is the approved form of an election under subsection 139E(1) of the Income Tax Assessment Act 1936 ('the Act') so that it applies to all shares or rights acquired in an income year under a qualifying employee share acquisition scheme? | 22.08.07 |
| TD 95/33 | Income tax: when are 'Factor (f)' payments derived by pharmaceutical companies? | 12.12.07 |
| Ruling | Title | Issue date |
| TD 93/179 | Income tax: capital gains: if a liquidator's written declaration was made before 11 November 1991, does the Commissioner have a discretion to accept the statement as valid under section 160WA? | 10.01.07 |
| TD 97/22 | Income tax: self assessment: can a person obtain a private ruling in terms of Part IVAA of the Taxation Administration Act 1953 (TAA) on whether a contract entered into on or after 1 July 1992 gives rise to a disposal of an asset in terms of section 160M of the Income Tax Assessment Act 1936 (ITAA)? | 31.01.07 |
| TD 95/52 | Income tax: is depreciation allowable under subsection 54(1) o the Income Tax Assessment Act 1936 if income producing operations in a business have not yet commenced? | 21.03.07 |
| TD 98/27 | Income tax: is a deduction allowable to complying superannuation funds under section 179 of the Income Tax Assessment Act 1936, for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years? | 28.03.07 |
| TD 93/76 | Fringe benefits tax: do redeemable vouchers awarded to staff on a regular basis as part of an ongoing incentive scheme qualify as exempt minor benefits in terms of section 58P of the Fringe Benefits Tax Assessment Act 1986? | 27.06.07 |
| TD 93/197 | Fringe benefits tax: when may a benefit be considered to have a small notional taxable value for the purposes of determining whether it is an exempt minor benefit under section 58P of the Fringe Benefits Tax Assessment Act 1986? | 27.06.07 |
| TD 2007/21 | Income tax: what are the reasonable travel and meal allowance expense amounts for 2007-1008? | 25.07.07 |
| TD 95/32 | Income tax: will a subsidiary be allowed to adopt a substituted accounting period with a different balance date from that of its foreign parent in order to facilitate the consolidation of group accounts? | 29.08.07 |
| TD 2004/86 | Income tax: if a shareholder borrows from a private company under a clause in the company's constitution setting out the terms on which such loans are to be made, is there a 'written agreement' for the purposes of paragraph 109N(1)(a) of Division 7A of the Income Tax Assessment Act 1936? | 14.11.07 |
| TD 92/100 | Explanation of Taxation Determination system | 05.12.07 |
| TD 93/19 | Income tax: if the Australian Taxation Office (ATO) approves an application to vary tax instalment deductions from salary and wages for a taxpayer who has invested in a negatively geared plan, does this also mean the investment plan has ATO approval? | 19.12.07 |
Goods and Services Tax Rulings, Determinations and Bulletins
4. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| GSTR 2007/D1 | Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose? | 24.04.07 |
| GSTR 2007/D2 | Goods and services tax: development lease arrangements with government agencies | 03.10.07 |
| GSTR 2007/D3 | Goods and services tax: GST and bare trusts | 14.11.07 |
| Ruling | Title | Issue date |
| GSTR 2007/1 | Good and services tax: when retirement village premises include communal facilities for use by the residents of the premises | 07.02.07 |
| GSTR 2007/2 | Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'? | 24.04.07 |
| Ruling | Title | Issue date |
| GSTR 2003/7 | Goods and services tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999? | 24.04.07 |
| 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? | 24.04.07 |
| GSTR 2004/1 | Goods and services tax: reduced credit acquisitions | 30.05.07 |
| GSTR 2004/4 | Goods and services tax: assignment of payment streams including under a securitisation arrangement | 30.05.07 |
| GSTR 2000/12 | Goods and services tax: attributing GST payable and input tax credits for supplies and acquisitions under lay-by sale agreements | 11.07.07 |
| GSTR 2000/26 | Goods and services tax: corporate card statements - entitlement to an input tax credit without a tax invoice | 11.07.07 |
| GSTR 2000/29 | Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25 | 11.07.07 |
| GSTR 2000/34 | Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')? | 11.07.07 |
| GSTR 2002/3 | Goods and services tax: prizes | 11.07.07 |
| GSTR 2003/12 | Goods and services tax: when consideration is provided and received for various payment instruments and other methods of payment | 11.07.07 |
| GSTR 2003/14 | Goods and services tax: the GST implications of transactions between members of a barter scheme conducted by a trade exchange | 11.07.07 |
| GSTR 2006/2 | Goods and services tax: deposits held as security for the performance of an obligation | 11.07.07 |
| GSTR 2000/10 | Goods and services tax: recipient created tax invoices | 15.08.07 |
| GSTR 2000/11 | Goods and services tax: grants of financial assistance | 15.08.07 |
| GSTR 2000/31 | Goods and services tax: supplies connected with Australia | 15.08.07 |
| GSTR 2000/33 | Goods and services tax: international travel insurance | 15.08.07 |
| GSTR 2000/37 | Goods and services tax: agency relationships and the application of the law | 15.08.07 |
| GSTR 2002/2 | Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions | 15.08.07 |
| GSTR 2002/6 | Goods and services tax: exports of goods, items 1 to 4 of the table in subsection 38-185 (1) of the A New Tax System (Goods and Services Tax) Act 1999 | 15.08.07 |
| GSTR 2003/13 | Goods and services tax: general law partnerships | 15.08.07 |
| GSTR 2004/6 | Goods and services tax: tax law partnerships and co-owners of property | 15.08.07 |
| GSTR 2006/4 | Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose | 15.08.07 |
| GSTR 2006/10 | Goods and services tax: insurance settlements and entitlement to input tax credits | 15.08.07 |
| GSTR 2000/17 | Goods and services tax: tax invoices | 22.08.07 |
| GSTR 2000/28 | Goods and services tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract | 22.08.07 |
| GSTR 2000/13 | Goods and services tax: accounting on a cash basis | 12.09.07 |
| GSTR 2000/31 | Goods and services tax: supplies connected with Australia | 17.10.07 |
| GSTR 2003/8 | Goods and services tax: supply of rights for use outside Australia - subsection 38-190(1), item 4, paragraph (a) and subsection 38-190(2) | 17.10.07 |
| Ruling | Title | Issue date |
| GSTD 2007/D1 | Goods and services tax: is a credit card provider entitled to a reduced input tax credit under item 27 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 for the acquisition of services from a co-branding partner where it pays commission for those services? | 27.06.07 |
| GSTD 2007/D2 | Goods and services tax: if a non-resident individual owns residential rental property in Australia and an Australian accountant makes a supply to that individual that consists of advice about that property and tax return preparation services, is that supply wholly or partly GST-free if made on or after 1 April 2005? | 26.09.07 |
| GSTD 2007/D3 | Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1? | 26.09.07 |
| GSTD 2007/D4 | Goods and services tax: for taxable supplies or creditable acquisitions made by a member entity of a GST group, where the GST or input tax credits are attributatble to a tax period other than when the entity is a member of the GST group, is the representative member of the GST group liable to pay the GST or entitled to the input tax credits? | 31.10.07 |
| Ruling | Title | Issue date |
| GSTD 2007/1 | Goods and services tax: is a credit card provider entitled to a reduced input tax credit under item 27 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 for the acquisition of services from a co-branding partner where it pays commission for those services? | 26.09.07 |
| GSTD 2007/2 | Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1? | 12.12.07 |
| GSTD 2007/3 | Goods and services tax: if a non-resident entity owns residential rental premises in Australia and an Australian accountant makes a supply to that entity consisting of advice about the premises and tax return preparation services, is that supply wholly or partly GST-free if made on or after 1 April 2005? | 12.12.07 |
| Ruling | Title | Issue date |
| GSTD 2004/1 | Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision? | 11.07.07 |
| GSTD 2000/10 | Goods and services tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of the premises? | 15.08.07 |
| GSTD 2004/3 | Goods and services tax: is a supply of rights to accommodation a supply of real property for the purposes of the A New Tax System (Goods and Services Tax) Act 1999? | 15.08.07 |
| GSTD 2000/9 | Goods and services tax: if you let out a residence do you need to get an ABN for PAYG purposes or register for GST? | 22.08.07 |
| GSTD 2004/3 | Goods and services tax: is a supply of rights to accommodation a supply of real property for the purposes of the A New Tax System (Goods and Services Tax) Act 1999? | 10.10.07 |
Luxury Car Tax Determinations
5. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| LCTD 2007/1 | Luxury car tax: what is the luxury car tax threshold for the 2007-2008 financial year? | 27.06.07 |
Self Managed Superannuation Funds Rulings and Determinations
6. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| SMSFR 2007/D1 | Superannuation: the application of the sole pupose test in section 62 of the Superannuation Industry (Supervision) Act 1993 to the provision of benefits other than retirement, employment termination or death benefits | 05.09.07 |
| SMSFR 2007/D2 | Superannuation: giving financial assistance using the resources of a self managed superannuation fund to a member or relative of a member that is prohibited for the purposes of paragraph 65(1)(b) of the Superannuation Industry (Supervision) Act 1993 | 26.09.07 |
| Ruling | Title | Issue date |
| SMSFD 2007/D1 | Superannuation: when is a dividend or trust distribution 'received' before the end of 30 June 2009 for the purposes of paragraph 71D(d) of the Superannuation Industry (Supervision) Act 1993? | 05.09.07 |
| SMSFD 2007/D2 | Superannuation: can an investment made by a self managed superannuation fund in a related company or unit trust be excluded from being an in-house asset of the fund even though an event in subregulation 13.22D(1) of the Superannuation Industry (Supervision) Regulations 1994 has happened which means investments by the fund in a different related company or unit trust are in-house assets of the fund? | 17.10.07 |
Superannuation Guarantee Rulings and Determinations
7. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| SGD 93/11 | Are a professional sportsperson's appearance fees, prize monies or player awards either 'ordinary time earnings' or 'salary and wages'? | 05.12.07 |
Fuel Tax Rulings and Determinations
8. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| FTR 2007/1 | Fuel tax: meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 | 12.09.07 |
| Ruling | Title | Issue date |
| FTR 2006/1 | Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'agriculture' as defined in section 22 of the Energy Grants (Credit) Scheme Act 2003 | 15.08.07 |
| FTR 2006/2 | Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'mining operations' as defined in section 11 of the Energy Grants (Credit) Scheme Act 2003 | 15.08.07 |
| FTR 2006/3 | Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'forestry' as defined in section 35 of the Energy Grants (Credit) Scheme Act 2003 | 15.08.07 |
| FTR 2006/4 | Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 34 of the Energy Grants (Credit) Scheme Act 2003 | 15.08.07 |
| Ruling | Title | Issue date |
| FTR 2007/D1 | Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 | 11.04.07 |
| FTR 2007/D2 | Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge | 05.12.07 |
| Ruling | Title | Issue date |
| FTD 2006/3 | Fuel tax: what is an 'enterprise' for the purposes of the Fuel Tax Act 2006? | 15.08.07 |
Wine Equalisation Taxation Rulings
9. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| WETR 2006/1 | Wine equalisation tax: the operation of the producer rebate for producers of wine in New Zealand | 28.03.07 |
Miscellaneous Taxation Rulings
10. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| MT 2007/1 | Miscellaneous taxes: does paragraph 284-220(1)(e) of Schedule 1 to the Taxation Administration Act 1953 apply to increase the base penalty amount applicable to a subsection 284-75(3) penalty where the entity was liable to the same penalty for a previous accounting period? | 04.07.07 |
| Ruling | Title | Issue date |
| MT 2024 | Fringe benefits tax: dual cab vehicles eligibility for exemption where private use is limited to certain work-related travel | 22.08.07 |
| MT 2024 | Fringe benefits tax: dual cab vehicles eligibility for exemption where private use is limited to certain work-related travel | 19.09.07 |
| Ruling | Title | Issue date |
| MT 2042 | Christmas presents to employees; income tax and fringe benefits tax consequences | 27.06.07 |
Class Rulings
11. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| CR 2007/1 | Income tax: Shell Group Restructure - Employee Option Plans - discounts assessed prior to restructure | 10.01.07 |
| CR 2007/2 | Income tax: leave - Deferred Salary Arrangements for employees of the City of Canning in Western Australia | 10.01.07 |
| CR 2007/3 | Income tax: capital gains: mandatorily converting preference shares: St. George Bank Limited | 10.01.07 |
| CR 2007/4 | Income tax: Approved Early Retirement Scheme - John Deere Limited | 17.01.07 |
| CR 2007/5 | Income tax: return of capital: Central Glass Pty Ltd | 24.01.07 |
| CR 2007/6 | Income tax: demerger of NuSep Limited by Life Therapeutics Limited | 31.01.07 |
| CR 2007/7 | Income tax: Carl Zeiss Vision Group - Manager Equity Investment Program | 07.02.07 |
| CR 2007/8 | Income tax: deductibility of employer contributions to the Professional Employees Entitlements Trust | 07.02.07 |
| CR 2007/9 | Income tax: capital gains: demerger of Tower Australia Group Limited by Tower Limited | 07.02.07 |
| CR 2007/10 | Income tax: capital gains: scrip for scrip roll-over: exchange of units in NMFM Split Equity Fund No. 1 for units in Wholesale Australian Equity Value Fund | 07.02.07 |
| CR 2007/11 | Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited | 21.02.07 |
| CR 2007/12 | Income tax: share buy-back: Lemarne Corporation Limited | 21.02.07 |
| CR 2007/13 | Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement | 21.02.07 |
| CR 2007/14 | Income tax: Promina Group Limited - Employee Share Purchase Plan (Exemption 2003) - proposed merger with Suncorp-Metway Limited | 28.02.07 |
| CR 2007/15 | Fringe benefits tax: employer clients of Community Sector Banking Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of a CSB Salary Benefit Card Account facility | 07.03.07 |
| CR 2007/16 | Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of an Employee Benefits Card (Meal Entertainment) facility | 07.03.07 |
| CR 2007/17 | Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of an Employee Benefits Card (Everyday Facility) facility | 07.03.07 |
| CR 2007/18 | Income tax: Innoventure First Trust Deed - Distribution Reinvestment Plan | 14.03.07 |
| CR 2007/19 | Income tax: Vision Systems Limited: return of capital | 14.03.07 |
| CR 2007/20 | Income tax: Approved Early Retirement Scheme - Shire of Christmas Island | 14.03.07 |
| CR 2007/21 | Income tax: scrip for scrip roll-over: exchange of shares in Sydney Roads Limited for shares in Transurban Holdings Limited and exchange of units in Sydney Roads Trust for units in Transurban Holding Trust | 14.03.07 |
| CR 2007/22 | Income tax: return of capital: Incremental Petroleum Ltd | 28.03.07 |
| CR 2007/23 | Income tax: assessable income: umpires and referees: Warwick Leisure Centre receipts | 28.03.07 |
| CR 2007/24 | Income tax: assessable income: Rugby League Officials: Western Australia Rugby League Referees Association | 04.04.07 |
| CR 2007/25 | Income tax: scrip for scrip roll-over: merger of Promina Group Limited with Suncorp-Metway Limited | 04.04.07 |
| CR 2007/26 | Income tax: Leave - Deferred Salary Scheme - employees of Lutheran Schools and Kindergartens in the Northern Territory | 11.04.07 |
| CR 2007/27 | Income tax: share buy-back: BHP Billiton Limited | 11.04.07 |
| CR 2007/28 | Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust | 18.04.07 |
| CR 2007/29 | Income tax: capital gains - roll-over relief - acquisition of land for Traveston Crossing and Wyaralong Dams | 18.04.07 |
| CR 2007/30 | Income tax: AMP Limited - proposed return of capital to shareholders | 24.04.07 |
| CR 2007/31 | Income tax: Department of Education, Science and Training: Australian Vocational Student Prize | 24.04.07 |
| CR 2007/32 | Income tax: tax treatment of payments to members of the South Australian Building Industry Redundancy Scheme Trust | 02.05.07 |
| CR 2007/33 | Income tax: scrip for scrip roll-over: acquisition of UNiTAB Limited by Tattersall's Limited | 02.05.07 |
| CR 2007/34 | Income tax: off market share buy-back: Foster's Group Limited | 02.05.07 |
| CR 2007/35 | Fringe benefits tax: employer clients of SmartSalary Pty Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of a salary packaging General Living Expenses Purchasing Card facility | 09.05.07 |
| CR 2007/36 | Income tax: Medal Incentive Funding payments provided by the Australian Olympic Committee | 09.05.07 |
| CR 2007/37 | Income tax: off-market share buy-back: Corporate Express Australia Limited | 09.05.07 |
| CR 2007/38 | Income tax: return of capital: Globe International Limited | 16.05.07 |
| CR 2007/39 | Income tax: Shell Group - Global Employee Share Purchase Plan | 16.05.07 |
| CR 2007/40 | Income tax: Vodafone Group Plc: return of capital and share consolidation - employee share scheme | 16.05.07 |
| CR 2007/41 | Income tax: share buy-back: Just Group Limited | 16.05.07 |
| CR 2007/42 | Income tax: renounceable rights to convertible preference shares issued by Hutchison Telecommunications (Australia) Limited | 23.05.07 |
| CR 2007/43 | Income tax: share buy-back: Alumina Limited | 23.05.07 |
| CR 2007/44 | Income tax: Approved Early Retirement Scheme - Education Queensland | 30.05.07 |
| CR 2007/45 | Income tax: demutualisation of the IOR Friendly Society Limited | 30.05.07 |
| CR 2007/46 | Income tax: off-market share buy-back: CMI Limited | 30.05.07 |
| CR 2007/47 | Income tax: treatment of payments received under the Cod Grounds Commonwealth Marine Reserve Structural Adjustment package 2004: • Licence Buyout Adjustment • Business Advice Assistance |
30.05.07 |
| CR 2007/48 | Income tax: UBS AG Key employee lending incentive plan | 30.05.07 |
| CR 2007/49 | Income tax: treatment of payments received under the Securing our Fishing Future package: • Onshore Business Development Assistance • Business Advice Assistance |
06.06.07 |
| CR 2007/50 | Income tax: tax treatment of payments to members of the Mechanical and Electrical Redundancy Trust | 13.06.07 |
| CR 2007/51 | Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts | 13.06.07 |
| CR 2007/52 | Income tax: Selective Capital Reduction: Bridgestone Australia Ltd | 13.06.07 |
| CR 2007/53 | Income tax: payment of special dividend by Veda Advantage Limited | 13.06.07 |
| CR 2007/54 | Income tax: return of capital: Surfers Paradise Beach Resort Pty Ltd | 20.06.07 |
| CR 2007/55 | Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust | 20.06.07 |
| CR 2007/56 | Income tax: Approved Early Retirement Scheme - Unilever Australia Limited | 20.06.07 |
| CR 2007/57 | Income tax: Education and Training Grant payments provided by the Australian Cricketers Association | 20.06.07 |
| CR 2007/58 | Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001 | 20.06.07 |
| CR 2007/59 | Income tax: assessable income: football umpires: Gippsland Umpires Association Incorporated receipts | 27.06.07 |
| CR 2007/60 | Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust | 27.06.07 |
| CR 2007/61 | Income tax: off-market share buy-back: Gotalk Limited | 27.06.07 |
| CR 2007/62 | Income tax: assessable income: employees of Inco Australia Management working in New Caledonia on the Goro Nickel Project process plant | 04.07.07 |
| CR 2007/63 | Income tax: Babcock & Brown Communities Limited (previously Primelife Corporation Limited) - proposed return of capital to shareholders | 04.07.07 |
| CR 2007/64 | Income tax: treatment of payments received under the Securing our Fishing Future package: • Fishing Community Assistance to assist recipients to develop an existing business |
11.07.07 |
| CR 2007/65 | Income tax: treatment of payments received under the Securing our Fishing Future package: • Fishing Community Assistance to assist recipients to commence a business |
11.07.07 |
| CR 2007/66 | Income tax: treatment of payments received under amended clause 8 of the Australian Rugby Collective Bargaining Agreement Mark III | 11.07.07 |
| CR 2007/67 | Income tax: scrip for scrip: acquisition of Smorgon Steel Group Limited by OneSteel Limited | 18.07.07 |
| CR 2007/68 | Income tax: Approved Early Retirement Scheme - Hydro Aluminium Kurri Kurri Pty Ltd | 25.07.07 |
| CR 2007/69 | Income tax: share buy-back: Santos Limited | 25.07.07 |
| CR 2007/70 | Income tax: UNiTAB Limited - Employee Share Scheme -merger with Tattersall's Limited | 25.07.07 |
| CR 2007/71 | Income tax: deductibility of the Special Category Membership offered by the Hunter Business Chamber | 01.08.07 |
| CR 2007/72 | Income tax: treatment of payments received under the Securing our Fishing Future package: • Assistance for Skippers and Crew |
01.08.07 |
| CR 2007/73 | Income tax: early retirement scheme - Golden Casket Lottery Corporation Limited | 08.08.07 |
| CR 2007/74 | Income tax: capital gains: scrip for scrip roll-over: exchange of units in Investa Brisbane Commercial Trust, Investa Fourth Commercial Trust and Investa Sixth Commercial Trust for units in Investa Diversified Office Fund | 08.08.07 |
| CR 2007/75 | Income tax: CDS Technologies Limited - return of capital to shareholders | 08.08.07 |
| CR 2007/76 | Income tax: early retirement scheme - Charles Sturt University | 08.08.07 |
| CR 2007/77 | Income tax: capital gains: demerger of NuPower Resources Limited by Arafura Resources NL | 15.08.07 |
| CR 2007/78 | Income tax: cancellation of shares in Cumnock Coal Limited | 15.08.07 |
| CR 2007/79 | Income tax: return of capital: Ramelius Resources Limited | 22.08.07 |
| CR 2007/80 | Income tax: payment of dividend - CCI Holdings Limited | 29.08.07 |
| CR 2007/81 | Fringe benefits tax: health services provided by Peak Health Management | 29.08.07 |
| CR 2007/82 | Income tax: subscriptions paid by employees of Queensland Ambulance Service to the Emergency Medical Service Protection Association Incorporated | 29.08.07 |
| CR 2007/83 | Income tax: scrip for scrip: acquisition of Symbion Health Limited by Healthscope Limited | 12.09.07 |
| CR 2007/84 | Income tax: early retirement scheme - Transport Accident Commission | 19.09.07 |
| CR 2007/85 | Income tax: early retirement scheme - NSW Police Force | 19.09.07 |
| CR 2007/86 | Fringe benefits tax: employer clients of Salary Options Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of a Visa Debit Card facility established with a financial institution by Salary Options Pty Ltd | 19.09.07 |
| CR 2007/87 | Income tax: treatment of payments received under the Lower Murray Darling Catchment Management Authority Rangelands Incentive Strategy - Conservation Reserves and Sustainable Grazing Schemes | 19.09.07 |
| CR 2007/88 | Fringe benefits tax: employer clients of Shakespeare & Associates who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of a Visa Salary Packaging Card (Meal Entertainment) facility | 26.09.07 |
| CR 2007/89 | Income tax: early retirement scheme - ACL Bearing Company | 26.09.07 |
| CR 2007/90 | Income tax: proposed return of capital: Austar United Communications Limited | 26.09.07 |
| CR 2007/91 | Income tax: distribution of APA securities by Alinta Limited | 03.10.07 |
| CR 2007/92 | Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program | 03.10.07 |
| CR 2007/93 | Income tax: exchange of shares in Macquarie Bank Limited for shares in Macquarie Group Limited | 10.10.07 |
| CR 2007/94 | Income tax: payment of interim and special dividend by HPAL Limited | 17.10.07 |
| CR 2007/95 | Income tax: proposed return of capital: Hostworks Group Limited | 17.10.07 |
| CR 2007/96 | Income tax: assessable income: football umpires, umpire coaches and umpire trainers: receipts from the Sale Umpires Association Incorporated | 24.10.07 |
| CR 2007/97 | Income tax: return of capital: Deep Sea Fisheries Limited | 24.10.07 |
| CR 2007/98 | Income tax: Villa World Limited merger with MFS Diversified Limited | 24.10.07 |
| CR 2007/99 | Income tax: treatment of payments received by members of the Tobacco Co-operative of Victoria Limited for the termination of Grower's Agreements | 31.10.07 |
| CR 2007/100 | Income tax: scrip for scrip: acquisition of HPAL Limited by Salmat Limited | 31.10.07 |
| CR 2007/101 | Income tax: treatment of payments received under the Securing our Fishing Future package: • Onshore Business Exit Assistance • Business Advice Assistance |
31.10.07 |
| CR 2007/102 | Income tax: share buy-back: Foster's Group Limited | 07.11.07 |
| CR 2007/103 | Income tax: early retirement scheme - Catholic Education, Diocese of Rockhampton | 07.11.07 |
| CR 2007/104 | Income tax: Sims Group Limited - Employee Long Term Incentive Plan | 14.11.07 |
| CR 2007/105 | Income tax: early retirement scheme - State Library of Victoria | 14.11.07 |
| CR 2007/106 | Income tax: early retirement scheme - University of Western Sydney | 14.11.07 |
| CR 2007/107 | Income tax: scrip for scrip roll-over: acquisition of Alinta Limited by ES & L Pty Limited | 14.11.07 |
| CR 2007/108 | Income tax: The National Mutual Life Association of Australasia Limited: application of section 26AH of the Income Tax Assessment Act 1936 to Guaranteed Investment Bonds and Personal Investment Bonds | 21.11.07 |
| CR 2007/109 | Income tax: Stockland Corporation Limited Non-Executive Director Security Acquisition Plan | 28.11.07 |
| CR 2007/110 | Income tax: scrip for scrip roll-over: acquisition of Bolnisi Gold NL by Coeur d'Alene Mines Corporation | 28.11.07 |
| CR 2007/111 | Income tax: capital gains tax: acquisition of Publishing and Broadcasting Limited by Crown Limited and demerger of Publishing and Broadcasting Limited by Crown Limited | 05.12.07 |
| CR 2007/112 | Income tax and fringe benefits tax: IOOF Holdings Limited - Equity Participation Program | 05.12.07 |
| CR 2007/113 | Income tax: merger between the Mulgrave Central Mill Company Limited and TQ Sugar Limited | 05.12.07 |
| CR 2007/114 | Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited | 05.12.07 |
| CR 2007/115 | Income tax: scrip for scrip roll-over: acquisition of E*TRADE Australia Limited by ANZ Online Holdings Pty Limited | 12.12.07 |
| CR 2007/116 | Income tax: capital gains: restructure of International Catamarans (Tasmania) Unit Trust | 12.12.07 |
| CR 2007/117 | Income tax: capital gains: amendment of trust deed: ConnectEast Holding Trust | 19.12.07 |
| CR 2007/118 | Income tax: capital gains: amendment of trust constitution: ConnectEast Investment Trust | 19.12.07 |
| CR 2007/119 | Income tax: conversion of The Bega Co-operative Society Limited to a company registered under the Corporations Act 2001 | 19.12.07 |
| CR 2007/120 | Income tax: proposed return of capital: Centennial Coal Company Limited | 19.12.07 |
| Ruling | Title | Issue date |
| CR 2006/72 | Income tax: Approved Early Retirement Scheme - Australian Wool Testing Authority | 04.07.07 |
| CR 2006/78 | Income tax: Approved Early Retirement Scheme - Metropolitan Fire and Emergency Services Board | 04.07.07 |
| CR 2006/79 | Income tax: Approved Early Retirement Scheme - Queensland University of Technology | 04.07.07 |
| CR 2006/97 | Income tax: Approved Early Retirement Scheme - Diocese of Townsville Catholic Education Office | 04.07.07 |
| CR 2006/98 | Income tax: Approved Early Retirement Scheme - Maritime Safety Queensland | 04.07.07 |
| CR 2006/120 | Income tax: Approved Early Retirement Scheme - Advantage Petroleum Pty Ltd | 04.07.07 |
| CR 2007/16 | Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of an Employee Benefits Card (Meal Entertainment) facility | 05.12.07 |
| CR 2007/17 | Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of an Employee Benefits Card (Everyday Purchases) facility | 05.12.07 |
| Ruling | Title | Issue date |
| CR 2006/111 | Income tax: eligible termination payment: Rail Corporation NSW, Rail Infrastructure Corporation and State Rail Authority of NSW - transfer of employment | 11.07.07 |
| CR 2007/83 | Income tax: scrip for scrip: acquisition of Symbion Health Limited by Healthscope Limited | 19.09.07 |
| Ruling | Title | Issue date |
| CR 2006/46 | Income tax: deductibility of employer contributions to the South Australian Building Industry Redundancy Scheme Trust | 11.07.07 |
| CR 2006/50 | Income tax: deductibility of employer contributions to the Mechanical and Electrical Redundancy Trust | 11.07.07 |
| Ruling | Title | Issue date |
| CR 2007/37 | Income tax: off-market share buy-back: Corporate Express Australia Limited | 16.05.07 |
| CR 2007/53 | Income tax: payment of special dividend by Veda Advantage Limited | 17.10.07 |
Product Rulings
12. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| PR 2007/1 | Income tax: Agriwealth 31 March 2007 Radiata Pine Project | 24.01.07 |
| PR 2007/2 | Income tax: Bioforest Sustainable Timber and Biofuel Project 2007 | 24.01.07 |
| PR 2007/3 | Income tax: Australian Bight Abalone Project 2007 | 24.01.07 |
| PR 2007/4 | Income tax: Macquarie Almond Investment 2007 - Early Growers (to 15 June 2007) | 24.01.07 |
| PR 2007/5 | Income tax: Goulburn Valley Orchards Project | 07.02.07 |
| PR 2007/6 | Income tax: Macquarie Forestry Investment 2007 (pre 1 July 2007 Growers) | 07.02.07 |
| PR 2007/7 | Income tax: Great Southern 2007 High Value Timber Project (2007 Growers) | 14.02.07 |
| PR 2007/8 | Income tax: Ginseng Australia Project No. 1 (Early Growers) | 14.02.07 |
| PR 2007/9 | Income tax: FEA Plantations Project 2007 (2007 Growers) | 21.02.07 |
| PR 2007/10 | Income tax: Palandri Global Supply Challenge 2007-2008 (2007 Growers) | 21.02.07 |
| PR 2007/11 | Income tax: tax consequences of rebalancing, contributing to an investment and partially redeeming a unit in the Credit Suisse Asset Management Select Investment Flexible International Share Fund - 2007 Product Disclosrue Statement | 21.02.07 |
| PR 2007/12 | Income tax: Limestone Coast Vignettes Project - 2007 Mature Vignette Owners (to 30 June 2007) | 28.02.07 |
| PR 2007/13 | Income tax: Limestone Coast Vignettes Project - 2007 Development Vignette Owners (to 30 June 2007) | 28.02.07 |
| PR 2007/14 | Income tax: ITC Teak Project 2007 | 28.02.07 |
| PR 2007/15 | Income tax: ITC Pulpwood Project 2007 | 28.02.07 |
| PR 2007/16 | Income tax: TFS Sandalwood Project 2007 (pre 30 June Growers) | 07.03.07 |
| PR 2007/17 | Income tax: 2007 Grain Co-Production Project | 14.03.07 |
| PR 2007/18 | Income tax: ITC Red Mahogany Project 2007 | 14.03.07 |
| PR 2007/19 | Income tax: ITC Sandalwood Project 2007 | 14.03.07 |
| PR 2007/20 | Income tax: ING Life Limited - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover | 28.03.07 |
| PR 2007/21 | Income tax: Arafura Pear Project 2007 | 21.03.07 |
| PR 2007/22 | Income tax: Oak Valley Truffle Project 2007 | 21.03.07 |
| PR 2007/23 | Income tax: Agriwealth 30 June 2007 Radiata Pine Project | 21.03.07 |
| PR 2007/24 | Income tax: Great Southern 2007 Diversified Olives Income Project - 2007 Growers | 28.03.07 |
| PR 2007/25 | Income tax: Kiri Park Project No. 2 - NCL | 28.03.07 |
| PR 2007/26 | Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - June 2007 Offer | 28.03.07 |
| PR 2007/27 | Income tax: Great Southern Plantations 2007 Project | 28.03.07 |
| PR 2007/28 | Income tax: PCM Shared Equity Contract | 04.04.07 |
| PR 2007/29 | Income tax: Brooklyn Park Organic Olive Groves Bonni-Foi Growers' Project | 04.04.07 |
| PR 2007/30 | Income tax: tax consequences of borrowing in relation to the Momentum Investor Funding Product | 04.04.07 |
| PR 2007/31 | Income tax: Early Season Apple Project - Early Growers | 11.04.07 |
| PR 2007/32 | Income tax: Barossa Vines Project 2007 - Applicant Group 1 | 11.04.07 |
| PR 2007/33 | Income tax: Olive Growers Australia Project 2007 - Applicant Group 1 | 11.04.07 |
| PR 2007/34 | Income tax: Great Southern 2007 Almond Income Project | 11.04.07 |
| PR 2007/35 | Income tax: McLeod's Daughters 2007 Investment | 18.04.07 |
| PR 2007/36 | Income tax: Margaret River Watershed Premium Wine Project 2007 (pre 15 June 2007 Growers) | 18.04.07 |
| PR 2007/37 | Income tax: WA Blue Gum Project 2007 not Joint Venture Growers | 18.04.07 |
| PR 2007/38 | Income tax: WA Blue Gum Project 2007 Joint Venture Growers | 18.04.07 |
| PR 2007/39 | Income tax: Mort & Co No. 5 Project | 24.04.07 |
| PR 2007/40 | Income tax: Rewards Group Tropical Fruits Project 2007 | 02.05.07 |
| PR 2007/41 | Income tax: Gunns Plantations Walnut Project No. 2 - Early Growers | 02.05.07 |
| PR 2007/42 | Income tax: real Dairy Project No. 1 | 16.05.07 |
| PR 2007/43 | Income tax: NTT Mahogany Project 2006 - 2008 (2007 Growers) (Terms Option) | 16.05.07 |
| PR 2007/44 | Income tax: Great Southern 2008 Diversified Olives Income Project - 2008 Growers | 16.05.07 |
| PR 2007/45 | Income tax: BioForest Sustainable Timber and Biofuel Project 2007 (Growers using finance with Willmott Forests Ltd or MIS Funding No. 1 Pty Ltd) | 16.05.07 |
| PR 2007/46 | Income tax: Palandri Global Supply Challenge 2007-2008 (2007 Growers using finance from Allco Managed Investment Limited) | 23.05.07 |
| PR 2007/47 | Income tax: Mediterranean Olives Project 2007 - (Joint Venture Growers) | 23.05.07 |
| PR 2007/48 | Income tax: Mediterranean Olives Project 2007 - (Growers not in Joint Venture) | 23.05.07 |
| PR 2007/49 | Income tax: Primary Yield Tomato Project - Pre 30 June 2007 | 30.05.07 |
| PR 2007/50 | Income tax: Primary Yield Lamb Project 2007 | 30.05.07 |
| PR 2007/51 | Income tax: tax consequences of investing in Calliva SuperAccess Property Notes and entering into the Lease Agreement | 30.05.07 |
| PR 2007/52 | Income tax: Media Funds Management Pty Limited: Film Fund No. 1 of 2007 - 'Badland' | 06.06.07 |
| PR 2007/53 | Income tax: Media Funds Management Pty Limited: Film Fund No. 2 of 2007 - 'The Last Stand' | 06.06.07 |
| PR 2007/54 | Income tax: 2007 Timbercorp Avocado & Fruit Project - Early Growers (to 15 June 2007) | 06.06.07 |
| PR 2007/55 | Income tax: tax consequences of investing in ABN AMRO Protected Equity Instalment Series 2007 Product Disclosure Statement - cash applicants | 06.06.07 |
| PR 2007/56 | Income tax: Barossa Vines Project 2007 - Applicant Group 2 | 06.06.07 |
| PR 2007/57 | Income tax: Olive Growers Australia Project 2007 - Applicant Group 2 | 06.06.07 |
| PR 2007/58 | Income tax: Mort & Co No. 5 Project - 2008 | 13.06.07 |
| PR 2007/59 | Income tax: deductibility of interest incurred on borrowings under the Leveraged Equities Share Protection Plan | 13.06.07 |
| PR 2007/60 | Income tax: Alpine Meadows Olive & Walnut Project No. 1 (Early Growers) | 13.06.07 |
| PR 2007/61 | Income tax: Capricorn Timber Indian Sandalwood Project 2007 | 13.06.07 |
| PR 2007/62 | Income tax: Great Southern Plantations 2007 Project - Post 30 June Growers | 20.06.07 |
| PR 2007/63 | Income tax: Great Southern Plantations 2008 Project | 20.06.07 |
| PR 2007/64 | Income tax: 2007 Timbercorp Avocado & Fruit Project - Post 30 June Growers | 20.06.07 |
| PR 2007/65 | Income tax: tax consequences of investing in Calliva SuperAccess Property Notes and entering into the Lease - 1 July 2007 to 30 June 2008 | 20.06.07 |
| PR 2007/66 | Income tax: FEA Plantations Project 2007 (2008 Growers) | 27.06.07 |
| PR 2007/67 | Income tax: tax consequences of investing in the Commonwealth Bank Protected Portfolio Loan | 27.06.07 |
| PR 2007/68 | Income tax: tax consequences of investing in equities using the Macquarie Geared Equity Investment plus | 27.06.07 |
| PR 2007/69 | Income tax: Macquarie Forestry Investment 2007 (post 30 June 2007 Growers) | 04.07.07 |
| PR 2007/70 | Income tax: Great Southern 2008 High Value Timber Project | 04.07.07 |
| PR 2007/71 | The Product Rulings system | 25.07.07 |
| PR 2007/72 | Income tax: ITC Diversified Forestry Project 2007 (Stage 2) | 25.07.07 |
| PR 2007/73 | Income tax: tax consequences of investing in JPMorgan Dividend Advance Resettable Warrant Instalments Series IQA, IQB May 2007 Product Disclosure Statement - cash applicants and secondary market purchasers | 01.08.07 |
| PR 2007/74 | Income tax: 2007 Macgrove Project (Late Growers) | 08.08.07 |
| PR 2007/75 | Income tax: Gunns Plantations Limited Winegrape Project 2007 - Late Growers | 22.08.07 |
| PR 2007/76 | Income tax: Palandri Global Supply Challenge 2007-1008 (2008 Growers) | 05.09.07 |
| PR 2007/77 | Income tax: NTT Mahogany 2006-2008 (2008 Growers) | 05.09.07 |
| PR 2007/78 | Income tax: Limestone Coast Vignettes Project - 2007 Development Vignette Owners (to 31 October 2007) | 12.09.07 |
| PR 2007/79 | Income tax: Limestone Coast Vignettes Project - 2007 Mature Vignette Owners (to 31 March 2008) | 12.09.07 |
| PR 2007/80 | Income tax: Macquarie Almond Investment 2007 - Late Growers (to 15 June 2008) | 12.09.07 |
| PR 2007/81 | Income tax: 2001 Timbercorp Almond Project | 12.09.07 |
| PR 2007/82 | Income tax: BioForest Sustainable Timber and Biofuel Project 2007 (2008 Growers) | 26.09.07 |
| PR 2007/83 | Income tax: Arafura Pearl Project 2008 | 26.09.07 |
| PR 2007/84 | Income tax: tax consequences of borrowing in relation to the Momentum Investor Funding Project (Post 30 June 2007) | 26.09.07 |
| PR 2007/85 | Income tax: Brooklyn Park Organic Olive Groves Bonni-Foi Growers Project (2008 Growers) | 03.10.07 |
| PR 2007/86 | Income tax: APT Eucalypt Project 2001 | 17.10.07 |
| PR 2007/87 | Income tax: Rewards Group Sandalwood Project 2007 (2008 Growers) | 24.10.07 |
| PR 2007/88 | Income tax: Ginseng Australia Project No. 1 (Late Growers) | 24.10.07 |
| PR 2007/89 | Income tax: Gunns Plantations Walnut Project No. 2 - Late Growers | 24.10.07 |
| PR 2007/90 | Income tax: Oak Valley Truffle Project 2007 (post 30 June 2007 Growers) | 31.10.07 |
| PR 2007/91 | Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - November 2007 Offer | 31.10.07 |
| PR 2007/92 | Income tax: 1996 Timbercorp Eucalypts Project | 07.11.07 |
| PR 2007/93 | Income tax: tax consequences of investing in the Westpac Protected Equity Loan | 21.11.07 |
| PR 2007/94 | Income tax: 2008 Grain Co-Production Project | 21.11.07 |
| PR 2007/95 | Income tax: Margaret River Watershed Premium Wine Project 2007 (Pre 15 March 2008 Growers) | 21.11.07 |
| PR 2007/96 | Income tax: Rewards Group Berry Project 2008 - Early Growers | 05.12.07 |
| PR 2007/97 | Income tax: Gunns Plantations Woodlot Project 2008 - Planting Option 1 | 05.12.07 |
| PR 2007/98 | Income tax: Gunns Plantations Woodlot Project 2008 - Planting Option 2 | 05.12.07 |
| PR 2007/99 | Income tax: Gunns Plantations Woodlot Project 2008 - Planting Option 3 | 05.12.07 |
| PR 2007/100 | Income tax: Kiri Park Projects - pre 30 June 2007 Growers | 12.12.07 |
| PR 2007/101 | Income tax: deductibility of interest incurrec on borrowings under the Leveraged Equities Share Protection Plan | 19.12.07 |
| PR 2007/102 | Income tax: Great Southern 2008 Almond Income Project | 19.12.07 |
| PR 2007/103 | Income tax: WA Blue Gum Project 2008 (Joint Venture Growers) | 19.12.07 |
| PR 2007/104 | Income tax: WA Blue Gum Project 2008 (Growers not in Joint Venture) | 19.12.07 |
| PR 2007/105 | Income tax: 2008 Timbercorp Olive Project | 19.12.07 |
| Ruling | Title | Issue date |
| PR 1999/95 | Income tax and fringe benefits tax: Product Rulings system | 17.01.07 |
| PR 2006/163 | Income tax: 2007 Macgrove Project (Early Growers) | 21.02.07 |
| PR 2006/122 | Income tax: Oak Valley Truffle Project Post 30 June Growers | 21.03.07 |
| PR 2006/148 | Income tax: AIL Almond Grower Project - Swan Hill 2007 Growers (to 15 June 2007) | 09.05.07 |
| PR 2007/24 | Income tax: Great Southern 2007 Diversified Olives Income Project - 2007 Growers | 16.05.07 |
| PR 2007/10 | Income tax: Palandri Global Supply Challenge 2007-2008 (2007 Growers) | 23.05.07 |
| PR 2006/129 | Income tax: Great Southern 2007 Wine Grape Income Project - 2007 Growers | 30.05.07 |
| PR 2007/3 | Income tax: Australian Bight Abalone Project 2007 | 30.05.07 |
| PR 2007/8 | Income tax: Ginseng Australia Project No. 1 (Early Growers) | 30.05.07 |
| PR 2006/101 | Income tax: NTT Mahogany Project No. 2 - 2007 Growers (finance options) | 13.06.07 |
| PR 2007/4 | Income tax: Macquarie Almond Investment 2007 - Early Growers (to 15 June 2007) | 13.06.07 |
| PR 2007/16 | Income tax: TFS Sandalwood Project 2007 (pre 30 June Growers) | 20.06.07 |
| PR 2007/31 | Income tax: Early Season Apple Project - Early Growers | 20.06.07 |
| PR 2007/23 | Income tax: Agriwealth 30 June 2007 Radiata Pine Project | 27.06.07 |
| PR 2005/48 | Income tax: Premium Plantations Project 2005 (1 July 2005 to 30 September 2005 Growers) | 17.10.07 |
| Ruling | Title | Issue date |
| PR 2006/115 | Income tax: Future Films Australia: 'Stranger' | 28.03.07 |
| PR 2006/116 | Income tax: Future Films Australia: 'The Boys are Back in Town' | 28.03.07 |
| PR 2005/78 | Income tax: tax consequences of investing in the Commonwealth Bank Protected Portfolio Loan | 27.06.07 |
| PR 2002/135 | Income tax: tax consequences of investing in UBS Warburg Highly Geared 'ISS' Series Instalment Warrants - cash applicants and secondary market purchasers | 04.07.07 |
| PR 2004/69 | Income tax: tax consequences of investing in ISH Series UBS Instalment Warrants 2004 Product Disclosure Statement - cash applicants and on-market purchasers | 04.07.07 |
| PR 2004/74 | Income tax: tax consequences of investing in Westpac 'SWA' Series Self-funding Instalments 2004 Product Disclosure Statement - cash applicants and on-market purchasers | 04.07.07 |
| PR 2004/107 | Income tax: tax consequences of investing in Westpac 'IWK' Series Instalments 2003 Product Disclosure Statement and 2004 Supplementary Product Disclosure Statements - cash applicants and on-market purchasers | 04.07.07 |
| PR 2004/108 | Income tax: tax consequences of investing in Westpac 'IWL' Series Instalments 2003 Product Disclosure Statement and 2004 Supplementary Product Disclosure Statements - cash applicants and on-market purchasers | 04.07.07 |
| PR 2005/70 | Income tax: tax consequences of investing in ABN AMRO Rolling Instalment Warrants IZQ Series 2004 Product Disclosure Statement - cash applicants and secondary market purchasers | 04.07.07 |
| PR 2005/71 | Income tax: tax consequences of investing in ABN AMRO Rolling Instalment Warrants IZR Series 2004 Product Disclosure Statement - cash applicants and secondary market purchasers | 04.07.07 |
| PR 2005/76 | Income tax: tax consequences of investing in Westpac 'SWM' Series Self-Funding Instalments 2004 Product Disclosure Statement - cash applicants and on-market purchasers | 04.07.07 |
| PR 2005/85 | Income tax: tax consequences of investing in ABN AMRO Self Funding Instalment Warrants SZA Series 2005 Product Disclosure Statement - cash applicants and secondary market purchasers | 04.07.07 |
| PR 2005/89 | Income tax: tax consequences of investing in Macquarie Self Funding Instalments SMU Series 2005 Product Disclosure Statement - cash applicants and on-market purchasers | 04.07.07 |
| PR 2005/96 | Income tax: tax consequences of investing in ABN AMRO Rolling Instalment Warrants IZY Series 2005 Product Disclosure Statement - cash applicants and secondary market purchasers | 04.07.07 |
| PR 2005/97 | Income tax: tax consequences of investing in ABN AMRO Rolling Instalment Warrants IZZ Series 2005 Product Disclosure Statement - cash applicants and secondary market purchasers | 04.07.07 |
| PR 2005/99 | Income tax: tax consequences of investing in Westpac 'SWZ' Series Self-Funding Instalments 2005 Product Disclosure Statement - cash applicants and on-market purchasers | 04.07.07 |
| PR 2006/5 | Income tax: tax consequences of investing in Westpac 'SWB' Series Self-Funding Instalments 2005 Product Disclosure Statement - cash applicants and on-market purchasers | 04.07.07 |
| PR 2006/26 | Income tax: deductibility of interest incurred on borrowings related to the Merrill Lynch Structured Equity Loan | 04.07.07 |
| PR 2006/104 | Income tax: tax consequences of investing in Westpac 'IWP' Series Instalments - 2003 Product Disclosure Statement and 2005 Supplementary Product Disclosure Statements - cash applicants and on-market purchasers | 04.07.07 |
| PR 2006/109 | Income tax: tax consequences of investing in ABN AMRO Self Funding Instalment Warrants SZB Series 2006 Product Disclosure Statement - cash applicants and secondary market purchasers | 04.07.07 |
| PR 1999/95 | Income tax: the Product Rulings system | 25.07.07 |
| PR 2007/60 | Income tax: Alpine Meadows Olive & Walnut Project No. 1 (Early Growers) | 25.07.07 |
| PR 2007/35 | Income tax: McLeod's Daughters 2007 Investment | 08.08.07 |
| PR 2007/49 | Income tax: Primary Yield Tomato Project - Pre 30 June 2007 | 08.08.07 |
| PR 2006/2 | Income tax: 2006 Timbercorp Almond Project - Post 30 June Growers | 22.08.07 |
| PR 2006/117 | Income tax: Heathcote Ridge Vineyard Project (October 2006 Growers) | 22.08.07 |
| PR 2007/28 | Income tax: PCM Shared Equity Contract | 29.08.07 |
| PR 2007/47 | Income tax: Mediterranean Olives Project 2007 (Joint Venture Growers) | 05.09.07 |
| PR 2007/61 | Income tax: Capricorn Timber Indian Sandalwood Project 2007 | 05.09.07 |
| PR 2006/153 | Income tax: Harrington Brook Project 2007 | 03.10.07 |
| PR 2007/12 | Income tax: Limestone Coast Vignettes Project - 2007 Mature Vignette Owners (to 30 June 2007) | 24.10.07 |
| PR 2007/13 | Income tax: Limestone Coast Vignettes Project - 2007 Development Vignette Owners (to 30 June 2007) | 24.10.07 |
| PR 2007/52 | Income tax: Media Funds Management Pty Limited: Film Fund No. 1 of 2007 - 'Badland' | 21.11.07 |
| PR 2007/53 | Income tax: Media Funds Management Pty Limited: Film Fund No. 2 of 2007 - 'The Last Stand' | 21.11.07 |
| PR 2007/56 | Income tax: Barossa Vines Project 2007 - Applicant Group 2 | 28.11.07 |
| PR 2007/57 | Income tax: Olive Growers Australia Project 2007 - Applicant Group 2 | 28.11.07 |
| PR 2006/52 | Income tax: National Viticultural Fund of Australia Project No. 5 (October 2006 Growers) | 12.12.07 |
| PR 2006/85 | Income tax: National Viticultural Fund of Australia Project No. 6 (October 2006 Growers) | 12.12.07 |
| PR 2006/86 | Income tax: National Viticultural Fund of Australia Project No. 6 (May 2007 Growers) | 12.12.07 |
| PR 2007/59 | Income tax: deductibility of interest incurred on borrowings under the Leveraged Equities Share Protection Plan | 19.12.07 |
| Ruling | Title | Issue date |
| PR 2006/88 | Income tax: Moora Citrus Project - 2007 Growers | 24.01.07 |
| PR 2006/147 | Income tax: Cool Climate Apricot Project - 2007 Growers (from 16 November 2006 to 31 May 2007) | 14.03.07 |
| PR 2007/33 | Income tax: Olive Growers Australia Project 2007 - Applicant Group 1 | 02.05.07 |
| PR 2007/68 | Income tax: tax consequences of investing in equities using the Macquarie Geared Equity Investment plus | 04.07.07 |
| PR 2006/56 | Income tax: 2006 Timbercorp Olive Project - Post 30 June Growers | 19.09.07 |
Old Series Rulings
13. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| IT 2616 | Income tax: self-assessment - questions concerning taxpayers liability to tax - subsection 169A(2) requests | 10.01.07 |
| IT 2069 | Interest on overpaid tax | 21.02.07 |
| IT 2381 | Income tax: interest on overpayments: additional tax for late payment not 'relevant tax' as defined | 21.02.07 |
| IT 2559 | Income tax: dividend imputation system: guidelines for remission of additional tax imposed for late lodgement of franking account return | 21.02.07 |
| IT 2560 | Income tax: dividend imputation system: guidelines for remission of additional tax imposed for overfranking of dividends | 21.02.07 |
| IT 2678 | Income tax: deductibility of interest on money borrowed to make superannuation contributions | 21.02.07 |
| IT 2035 | Conditional payment of tax | 20.06.07 |
| IT 2643 | Income tax: sale of shares in companies in liquidation, receivership ('wash sales') | 11.07.07 |
| IT 2360 | Income tax: substituted accounting periods | 29.08.07 |
| IT 2497 | Income tax: substituted accounting periods: large investment or property (unit) trusts | 29.08.07 |
| IT 2636 | Income tax: transfer of losses within a company group | 19.09.07 |
| IT 2577 | Income tax: Japan Exchange and Teaching Program | 26.09.07 |
| IT 2303 | Income tax: lump sum payment on termination of employment of an assistant marine steward | 03.10.07 |
| IT 251 | Deduction for VHF radio-telephone expenditure | 31.10.07 |
| Ruling | Title | Issue date |
| IT 2624 | Income tax: company self assessment; elections and other notifications; additional (penalty) tax; false or misleading statement | 11.07.07 |
| IT 2662 | Income tax: false and misleading statements, additional tax, elections and notifications | 11.07.07 |
Sales Tax Rulings
14. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| SST 1 | Sales tax: rulings and other advice on the Streamlined Sales Tax law | 31.01.07 |
| SST 4 | Sales tax: how it applies to leases of goods | 31.01.07 |
| SST 5 | Sales tax: classification of furniture, timber and joinery | 31.01.07 |
| SST 6 | Sales tax: taxable value | 31.01.07 |
| SST 7 | Sales tax: credits | 31.01.07 |
| SST 8 | Sales tax: classification of printed matter | 31.01.07 |
| SST 9 | Sales tax: retention of title or Romalpa clauses | 31.01.07 |
| SST 10 | Sales tax: authorities and public authorities for the purposes of Items 126 and 127 | 31.01.07 |
| SST 11 | Sales tax: a guide to the classification of goods under the sales tax law | 31.01.07 |
| SST 12 | Sales tax: classification of drugs, medicines and sunscreen preparations | 31.01.07 |
| SST 13 | Sales tax: general-purpose road vehicles for use in mining or prospecting operations | 31.01.07 |
| SST 14 | Sales tax: classification of: • structural building units and architectural building units • metal building materials • piping and tubing (and fittings) • builders hardware • metal materials |
31.01.07 |
| SST 15 | Sales tax: activities in agricultural industry | 31.01.07 |
| SST 16 | Sales tax: rate reduction credit | 31.01.07 |
| SST 17 | Sales tax: classification of industrial safety equipment | 31.01.07 |
| SST 18 | Sales tax: when good become an 'integral part' of property for the purpses of Item 192 | 31.01.07 |
| ST 2002 | Cleaning cloths cut from second-hand clothing by charitable organisations | 31.01.07 |
| ST 2003 | Continuous curtaining fabric processed in a manner suitable for curtains, e.g. hemmed, stitched etc | 31.01.07 |
| ST 2005 | Sales tax electrically protective modem insulators | 31.01.07 |
| ST 2006 | Leasing of service & construction equipment | 31.01.07 |
| ST 2007 | Electronic contraceptive clock (also described as a Rhythm Clock) | 07.02.07 |
| ST 2008 | Maps - Cadastral plans and aerial photographs | 07.02.07 |
| ST 2009 | Motor vehicles owned by British government loaned to British war disablement pensioners for use in Australia | 07.02.07 |
| ST 2010 | Woollen products - mattress overlay and lambskin rug | 07.02.07 |
| ST 2011 | Home spa units | 07.02.07 |
| ST 2012 | Melbourne Moomba Festival Ltd | 07.02.07 |
| ST 2014 | Sales tax: hand tools: Little Beaver Easy Home Spray Outfit | 07.02.07 |
| ST 2015 | Sales tax: medical and surgical appliances - negative ion generators | 07.02.07 |
| ST 2018 | Sales tax: medical and surgical appliances: comfort support articles | 07.02.07 |
| ST 2020 | Sales tax: cleaning cloths cut from second-hand clothing by a commercial enterprise | 07.02.07 |
| ST 2021 | Electronic games, wrist type and table type | 07.02.07 |
| ST 2023 | Sales tax: beer ticket dispensing machines | 07.02.07 |
| ST 2024 | Sales tax: coin operated barbecues | 07.02.07 |
| ST 2026 | Retreaded tyres | 07.02.07 |
| ST 2027 | Sales tax: shade cloth fixing pins | 07.02.07 |
| ST 2028 | Sales tax: cosmetics for use by persons suffering from sickness, disease or disablement - Covermark products | 07.02.07 |
| ST 2029 | Sales tax: pine pole products | 07.02.07 |
| ST 2030 | Retreaded tyres | 07.02.07 |
| ST 2033 | Sales tax: railway - primarily and principally for use by the public | 07.02.07 |
| ST 2034 | Sales tax: thick shake powder mixes | 14.02.07 |
| ST 2035 | Sales tax: portable food and drink coolers | 14.02.07 |
| ST 2038 | Sales tax: hovercraft | 14.02.07 |
| ST 2040 | Sales tax: swing chair for infants | 14.02.07 |
| ST 2042 | Sales tax: baby lambskin rugs | 14.02.07 |
| ST 2044 | Sales tax: temporary imporation of films for screening at Australian film festivals | 14.02.07 |
| ST 2046 | Sales tax: machinery implements and apparatus for use in constructing pipelines: pipehaulers | 14.02.07 |
| ST 2047 | Sales tax: brushes of the kinds used by signwriters and by artists | 14.02.07 |
| ST 2049 | Sales tax: electronically operated time switches | 14.02.07 |
| ST 2050 | Sales tax: fire resistant home safes | 14.02.07 |
| ST 2051 | Sales tax: windworker ventilators | 14.02.07 |
| ST 2052 | Sales tax: musical toys - music produced electronically by silicon chip | 14.02.07 |
| ST 2053 | Sales tax: non-gold coins traded as goods | 14.02.07 |
| ST 2054 | Sales tax: plastic fish bowls and plastic fish tanks | 14.02.07 |
| ST 2057 | Sales tax: firelighters | 14.02.07 |
| ST 2058 | Sales tax: hydraulic lifting systems | 14.02.07 |
| ST 2059 | Sales tax: computer equipment used in relation to recording data on magnetic discs and the recorded discs themselves | 14.02.07 |
| ST 2060 | Sales tax: metal tubing coated with PVC and used as curtain rods | 14.02.07 |
| ST 2063 | Goods in the nature of materials, made of precious metals | 14.02.07 |
| ST 2065 | Sales tax: swatches | 14.02.07 |
| SST 19 | Sales tax: remission of penalty and general interest charge | 21.02.07 |
| ST 2066 | Sales tax: anti-dandruff preparations | 21.02.07 |
| ST 2069 | Sales tax: boxes, cases and crates | 21.02.07 |
| ST 2070 | Sales tax: rope wick herbicide applicators | 21.02.07 |
| ST 2071 | Sales tax: pumping equipment for water supply purposes | 21.02.07 |
| ST 2072 | Sales tax: Divinycell Sandwich | 21.02.07 |
| ST 2073 | Sales tax: ships' stores and aircraft's stores | 21.02.07 |
| ST 2075 | Sales tax: plastic or paper covers for records and plastic record album envelopes | 21.02.07 |
| ST 2077 | Sales tax: lubricants | 21.02.07 |
| ST 2079 | Sales tax: manufacture - laminating and heat bonding processes | 21.02.07 |
| ST 2081 | Sales tax: hot tubs | 21.02.07 |
| ST 2085 | Sales tax: drugs and medicines - Nicorette | 21.02.07 |
| ST 2086 | Sales tax: imitation jewellery: items of personal adornment: toys | 21.02.07 |
| ST 2087 | Sales tax: retreaded tyres | 21.02.07 |
| ST 2088 | Sales tax: protective sporting wear | 21.02.07 |
| ST 2090 | Sales tax: Elswick Evnoy Invalid Car | 21.02.07 |
| ST 2091 | Sales tax: lubricants | 21.02.07 |
| ST 2092 | Sales tax: the Australian Bicentennial Flag | 21.02.07 |
| ST 2094 | Sales tax: video recording by television stations | 21.02.07 |
| ST 2095 | Sales tax: pre-recorded video tapes | 21.02.07 |
| ST 2384 | Sales tax: interest on overpayments: additional tax for late payment not 'relevant tax' as defined | 21.02.07 |
| ST 2098 | Sales tax: wooden rods and poles used as household curtain rods | 28.02.07 |
| ST 2099 | Sales tax: medical sheepskin rugs | 28.02.07 |
| ST 2100 | Sales tax: Zelos waste heat recovery system | 28.02.07 |
| ST 2101 | Sales tax: pipe insulation for piping installed in hot water, refrigeration and chilled water systems | 28.02.07 |
| ST 2103 | Sales tax: soft drink delivery charges | 28.02.07 |
| ST 2104 | Sales tax: parts for motor vehicles used by disabled ex-servicemen or by disabled civilians for transport to and from gainful employment | 28.02.07 |
| ST 2106 | Sales tax: kitchen utensils and hardware | 28.02.07 |
| ST 2107 | Sales tax: retreaded tyres | 28.02.07 |
| ST 2108 | Sales tax: whether warranty charges may be excluded from the sale value of taxable goods | 28.02.07 |
| ST 2109 | Sales tax: theatre screen and television slides | 28.02.07 |
| ST 2111 | Sales tax: earth drilling equipment | 28.02.07 |
| ST 2112 | Sales tax: maraschino cherries, drained cherries, glace cherries and crystallised cherries | 28.02.07 |
| ST 2113 | Sales tax: aids to manufacture: wheeled and crawler log loaders and hydraulic excavators converted for use as log loaders | 28.02.07 |
| ST 2114 | Sales tax: domestic satellite receiving equipment | 28.02.07 |
| ST 2115 | Sales tax: hovercraft | 28.02.07 |
| ST 2116 | Sales tax: overlocking sewing thread | 28.02.07 |
| ST 2118 | Sales tax: Valeron Container Liner | 28.02.07 |
| ST 2119 | Sales tax: applicant's right of review of rejection of certificate of medical eligibility in relation to motor vehicle exemption application | 28.02.07 |
| ST 2120 | Sales tax: glass display doors for coolrooms and freezer rooms and inserts for coolrooms | 28.02.07 |
| ST 2121 | Sales tax: portable generators | 28.02.07 |
| ST 2122 | Sales tax: webbing and cloth tape | 07.03.07 |
| ST 2124 | Sales tax: high frequency single side band radio transceivers | 07.03.07 |
| ST 2126 | Sales tax: Touch-Tronic cordless automatic toothbrush | 07.03.07 |
| ST 2127 | Sales tax: metal household shelving systems | 07.03.07 |
| ST 2128 | Sales tax: overseas travel literature | 07.03.07 |
| ST 2129 | Sales tax: computers used as auxiliaries to aids to manufacture | 07.03.07 |
| ST 2132 | Sales tax: denture lining and denture repair products | 07.03.07 |
| ST 2133 | Sales tax: Nimrod Theatre Co Ltd: goods applied to own use | 07.03.07 |
| ST 2134 | Sales tax: community tenancy schemes | 07.03.07 |
| ST 2135 | Sales tax: quotation of certificate by facsimile machine | 07.03.07 |
| ST 2136 | Sales tax: bubble bath and other bath products | 07.03.07 |
| ST 2137 | Sales tax: conversion of poker machines | 07.03.07 |
| ST 2138 | Sales tax: Take Two Expandable Baby Bag/Nappy Bag | 07.03.07 |
| ST 2139 | Sales tax: sump oil heaters | 07.03.07 |
| ST 2141 | Sales tax: railway: Perisher Skitube | 07.03.07 |
| ST 2142 | Sales tax: self-service fuel dispensing systems | 07.03.07 |
| ST 2144 | Sales tax: racehorses born in the United Kingdom but raised in and imported from New Zealand | 07.03.07 |
| ST 2145 | Sales tax: portable solar shower | 07.03.07 |
| ST 2146 | Sales tax: chocolate coated dried fruit and chocolate and sugar coated nuts | 07.03.07 |
| ST 2148 | Sales tax: State Transport Authority, Metropolitan Transit Authority, Road Construction Authority, Road Traffic Authority | 07.03.07 |
| ST 2151 | Sales tax: video projection equipment and video programmes supplied to public hospitals | 14.03.07 |
| ST 2154 | Sales tax: State Theatre Company of South Australia, Queensland Theatre Company and Queensland Performing Arts Trust | 14.03.07 |
| ST 2155 | Sales tax: sale value of printed matter produced by in-house printers | 14.03.07 |
| ST 2156 | Sales tax: sealed condensing units and sealed compressors for refrigeration use | 14.03.07 |
| ST 2157 | Sales tax: herbal tea and tea alternatives - rooibos tea and rooitea | 14.03.07 |
| ST 2158 | Sales tax: power or line conditioners and uninterruptible power supply units | 14.03.07 |
| ST 2159 | Sales tax: power factor controllers for electric induction motors (power savers) | 14.03.07 |
| ST 2160 | Sales tax: In-Trol Appetite and Smoking Control System | 14.03.07 |
| ST 2161 | Sales tax: railway rolling stock | 14.03.07 |
| ST 2162 | Sales tax: portable lighting equipment used in film industry | 14.03.07 |
| ST 2163 | Sales tax: carbohydrate modified foods including confectionery | 14.03.07 |
| ST 2165 | Sales tax: sale of goods by wholesale | 14.03.07 |
| ST 2166 | Sales tax: casualty stretchers | 14.03.07 |
| ST 2167 | Sales tax: transportable buildings, hard sided annexes and roll-on roof sections for caravan annexes | 14.03.07 |
| ST 2168 | Sales tax: entrance matting | 14.03.07 |
| ST 2169 | Sales tax: hospitals sports medicine clinics | 14.03.07 |
| ST 2170 | Sales tax: reconditioned motor vehicle engines | 14.03.07 |
| ST 2171 | Sales tax: training vessels | 14.03.07 |
| ST 2172 | Sales tax: alcoholic beverages (coolers) | 14.03.07 |
| ST 2173 | Sales tax: earth moving equipment: sub-contractors | 14.03.07 |
| ST 2174 | Sales tax: recycling of oil | 21.03.07 |
| ST 2175 | Sales tax: plastic bangles: imitation jewellery: items of personal adornment | 21.03.07 |
| ST 2176 | Sales tax: repairs to aids to manufacture | 21.03.07 |
| ST 2177 | Sales tax: timber felling contractors | 21.03.07 |
| ST 2179 | Sales tax: skin cleansing and conditioning system | 21.03.07 |
| ST 2180 | Sales tax: floral tributes | 21.03.07 |
| ST 2181 | Sales tax: pumping equipment for water supply purposes | 21.03.07 |
| ST 2183 | Sales tax: monitors | 21.03.07 |
| ST 2184 | Sales tax: PVC swing doors, strip doors, strip partitioning and weldscreens | 21.03.07 |
| ST 2185 | Sales tax: paints | 21.03.07 |
| ST 2186 | Sales tax: replacement cathode ray tubes | 21.03.07 |
| ST 2187 | Sales tax: goods ordinarily used for household purposes | 21.03.07 |
| ST 2188 | Sales tax: SSAU Nominees Pty Ltd v. FCT, Decision of Supreme Court of Victoria | 21.03.07 |
| ST 2189 | Sales tax: Australian Bicentennial Authority | 21.03.07 |
| ST 2192 | Sales tax: atlases | 21.03.07 |
| ST 2193 | Sales tax: plastic record album envelopes | 21.03.07 |
| ST 2194 | Sales tax: shaving preparations | 21.03.07 |
| ST 2195 | Sales tax: computer assisted design systems | 21.03.07 |
| ST 2196 | Sales tax: ships and other vessels - effect of 1985 amendments | 21.03.07 |
| ST 2197 | Sales tax: New South Wales Aboriginal Land Councils | 21.03.07 |
| ST 2198 | Sales tax: solar panels | 28.03.07 |
| ST 2200 | Sales tax: herbal teas and tea alternatives | 28.03.07 |
| ST 2201 | Sales tax: firelighters | 28.03.07 |
| ST 2202 | Sales tax: imported horses | 28.03.07 |
| ST 2203 | Sales tax: biscuits | 28.03.07 |
| ST 2204 | Sales tax: abrasive pastes and powders | 28.03.07 |
| ST 2205 | Sales tax: video tapes, pre-recorded and blank | 28.03.07 |
| ST 2206 | Sales tax: water heating equipment | 28.03.07 |
| ST 2207 | Sales tax: overseas travel literature | 28.03.07 |
| ST 2208 | Sales tax: dredging equipment | 28.03.07 |
| ST 2209 | Sales tax: Nail-Safe | 28.03.07 |
| ST 2210 | Sales tax: classification of supplements, enclosures and inserts in newspapers | 28.03.07 |
| ST 2212 | Sales tax: planter hooks and brackets and picture hooks | 28.03.07 |
| ST 2213 | Sales tax: birdseed | 28.03.07 |
| ST 2214 | Sales tax: precious and semi-precious stones | 28.03.07 |
| ST 2215 | Sales tax: cleaning cloths made from synthetic material | 28.03.07 |
| ST 2216 | Sales tax: table cloths, table napkins and table mats made from synthetic material | 28.03.07 |
| ST 2217 | Sales tax: computers used in the mining industry | 28.03.07 |
| ST 2218 | Sales tax: evaporative air coolers | 28.03.07 |
| ST 2219 | Sales tax: satellite earth stations: domestic satellite receiving equipment | 28.03.07 |
| ST 2220 | Sales tax: goods produced by photographic means | 04.04.07 |
| ST 2221 | Sales tax: rail and road containers | 04.04.07 |
| ST 2222 | Sales tax: tools used in repairing video cassette recorders | 04.04.07 |
| ST 2223 | Sales tax: seashell - cuttlebone | 04.04.07 |
| ST 2224 | Sales tax: sale value of photocopying | 04.04.07 |
| ST 2225 | Sales tax: sale value of job printing | 04.04.07 |
| ST 2226 | Sales tax: dandelion beverages | 04.04.07 |
| ST 2227 | Sales tax: savoury snacks - nuts and seeds | 04.04.07 |
| ST 2228 | Sales tax: filters for swimming pools, spa baths, spa pools and hot tubs | 04.04.07 |
| ST 2229 | Sales tax: nail polishes and lacquers | 04.04.07 |
| ST 2230 | Sales tax: satellite earth stations: domestic satellite receiving equipment | 04.04.07 |
| ST 2231 | Sales tax: miniature goods | 04.04.07 |
| ST 2232 | Sales tax: household filing cabinets | 04.04.07 |
| ST 2233 | Sales tax: computers and peripheral equipment for use in schools | 04.04.07 |
| ST 2235 | Sales tax: imported unsolicited gifts | 04.04.07 |
| ST 2236 | Sales tax: equipment used to produce artificial snow | 04.04.07 |
| ST 2237 | Sales tax: power operated painting systems | 04.04.07 |
| ST 2238 | Sales tax: organizations established for the relief of unemployed persons | 04.04.07 |
| ST 2239 | Sales tax: sale value of standard form stationery | 04.04.07 |
| ST 2240 | Sales tax: goods sold in a disassembled or unassembled state | 04.04.07 |
| ST 2241 | Sales tax: therapeutic lounge/recliner chairs | 11.04.07 |
| ST 2243 | Sales tax: Keyboard WristRest | 11.04.07 |
| ST 2244 | Sales tax: air ionizers and purifiers | 11.04.07 |
| ST 2246 | Sales tax: aeroplanes and parts etc | 11.04.07 |
| ST 2247 | Sales tax: section 12D, Sales Tax Procedure Act | 11.04.07 |
| ST 2248 | Sales tax: swim/spa pool liners | 11.04.07 |
| ST 2249 | Sales tax: clay - casting slip | 11.04.07 |
| ST 2252 | Sales tax: tonic wines | 11.04.07 |
| ST 2253 | Sales tax: Surge Safe; Volt Guard, Continuous Power Filter | 11.04.07 |
| ST 2256 | Sales tax: jurisdiction of a court to review disputes in actions for the recovery of sales tax where a default assessment has issued | 11.04.07 |
| ST 2257 | Sales tax: circular letters and circular notices | 11.04.07 |
| ST 2258 | Sales tax: video surveillance equipment used by banks, building societies, retailers, etc | 11.04.07 |
| ST 2260 | Sales tax: radio transceivers for use in conjunction with the Royal Flying Doctor Service | 11.04.07 |
| ST 2261 | Sales tax: drawing and drafting equipment for use in universities and schools | 11.04.07 |
| ST 2264 | Sales tax: imported second-hand engines, auto parts and body panels | 11.04.07 |
| ST 2265 | Sales tax: omnibuses | 11.04.07 |
| ST 2266 | Sales tax: goods purchased by universities and schools | 11.04.07 |
| ST 2268 | Sales tax: sale value of air conditioning duct work | 11.04.07 |
| ST 2269 | Sales tax: shooting of 'wild reels' for television stations | 11.04.07 |
| ST 2271 | Sales tax: guidelines relating to the retention and format of records required to satisfy the statutory requirements of subsections 70E(1) and (2) of the Sales Tax Assessment Act (No. 1) | 24.04.07 |
| ST 2272 | Sales tax: re-refining of oil | 24.04.07 |
| ST 2273 | Sales tax: goods purchased or imported by a wholesaler/retailer specifically for sale by retail | 24.04.07 |
| ST 2274 | Sales tax: chocolate coated frozen bananas | 24.04.07 |
| ST 2275 | Sales tax: archery accessories | 24.04.07 |
| ST 2276 | Sales tax: massage cushions | 24.04.07 |
| ST 2277 | Sales tax: birdseed - pigeon, pheasant and quail mixes | 24.04.07 |
| ST 2278 | Sales tax: Polygal - polycarbonate structured sheeting | 24.04.07 |
| ST 2279 | Sales tax: goods produced by photographic means | 24.04.07 |
| ST 2280 | Sales tax: railways: interpretation of item 119B | 24.04.07 |
| ST 2281 | Sales tax: Dataview: an enlarged text computer monitor for vision impaired people | 24.04.07 |
| ST 2282 | Sales tax: computerised signmaking robot | 24.04.07 |
| ST 2283 | Sales tax: silicon impregnated cardboard | 24.04.07 |
| ST 2284 | Sales tax: multi purpose foam products | 24.04.07 |
| ST 2286 | Sales tax: bullion: gold coins and gold pieces | 24.04.07 |
| ST 2287 | Sales tax: fibreboard containers for packaging records and cassettes | 24.04.07 |
| ST 2288 | Sales tax: Dreamtime Pillow Sound | 24.04.07 |
| ST 2289 | Sales tax: loofahs | 24.04.07 |
| ST 2293 | Sales tax: savoury snacks - fruit and nut mixes | 24.04.07 |
| ST 2294 | Sales tax: deodorizing dispenser holder | 24.04.07 |
| ST 2295 | Sales tax: two part epoxy resin sealant for use in the building industry | 02.05.07 |
| ST 2296 | Sales tax: industrial floor coverings | 02.05.07 |
| ST 2297 | Sales tax: digital diary, an electronic logging device | 02.05.07 |
| ST 2298 | Sales tax: walking sticks | 02.05.07 |
| ST 2299 | Sales tax: servicing and construction equipment | 02.05.07 |
| ST 2300 | Sales tax: legal stationery | 02.05.07 |
| ST 2302 | Sales tax: hand tools | 02.05.07 |
| ST 2303 | Sales tax: drawings, sketches and artwork for use in the production of printing blocks or plates | 02.05.07 |
| ST 2306 | Sales tax: Seuster-Roll-Fast-Door and associated drive motor, control box and optional controls | 02.05.07 |
| ST 2307 | Sales tax: savoury snacks - dried meat products | 02.05.07 |
| ST 2308 | Sales tax: chemical air and dust filters | 02.05.07 |
| ST 2310 | Sales tax: water signals | 02.05.07 |
| ST 2311 | Sales tax: sailboard harnesses | 02.05.07 |
| ST 2312 | Sales tax: blueprints and plans and sensitized paper for use by architects and drafting personnel to produce blueprints and plans for use on construction sites | 02.05.07 |
| ST 2313 | Sales tax: video tapes, films and sound recordings for use for religious purposes | 02.05.07 |
| ST 2314 | Sales tax: air conditioning and ventilating duct work, fittings accessories and attachments | 02.05.07 |
| ST 2315 | Sales tax: poker machine stands | 02.05.07 |
| ST 2316 | Sales tax: Budget shower transporter and plastic shower sleeves | 02.05.07 |
| ST 2317 | Sales tax: safety sides for hospital beds | 02.05.07 |
| ST 2318 | Sales tax: tapestries | 02.05.07 |
| ST 2319 | Sales tax: goods for use in universities and schools | 09.05.07 |
| ST 2320 | Sales tax: Tensionet pallet wrap | 09.05.07 |
| ST 2322 | Sales tax: aircraft and aircraft servicing equipment | 09.05.07 |
| ST 2323 | Sales tax: outdoor vacuum cleaners | 09.05.07 |
| ST 2324 | Sales tax: concrete transit mixers | 09.05.07 |
| ST 2325 | Sales tax: car mats | 09.05.07 |
| ST 2326 | Sales tax: mining operations | 09.05.07 |
| ST 2327 | Sales tax: computer equipment for use by hospitals and medical practitioners | 09.05.07 |
| ST 2328 | Sales tax: audio mixers | 09.05.07 |
| ST 2319 | Sales tax: goods for use in universities and schools | 09.05.07 |
| ST 2329 | Sales tax: money belts, security holsters | 09.05.07 |
| ST 2330 | Sales tax: rain water flushing system | 09.05.07 |
| ST 2331 | Sales tax: trophy assembly | 09.05.07 |
| ST 2332 | Sales tax: electronically operated switches, control units, thermostats, sensors and detectors | 09.05.07 |
| ST 2334 | Sales tax: 'Yakiniku Machine': gas barbeque cooker with provision for use as a table | 09.05.07 |
| ST 2335 | Sales tax: assembly of bicycles | 09.05.07 |
| ST 2336 | Sales tax: casings imported for retreading and sale by wholesale and retail | 09.05.07 |
| ST 2337 | Sales tax: ships and other vessels for use on regular and scheduled sight-seeing tours | 09.05.07 |
| ST 2338 | Sales tax: drawing and drafting equipment for use in universities and schools | 09.05.07 |
| ST 2340 | Sales tax: Inncom In-room Console Model H-1 | 09.05.07 |
| ST 2342 | Sales tax: in-house staff development and training establishments | 16.05.07 |
| ST 2345 | Sales tax: fruit juice products used as food flavouring | 16.05.07 |
| ST 2346 | Sales tax: goods for use in construction contracts with exempt bodies | 16.05.07 |
| ST 2347 | Sales tax: salt | 16.05.07 |
| ST 2350 | Sales tax: refrigeration units fitted to road vehicles | 16.05.07 |
| ST 2351 | Sales tax: portable toilets and showers | 16.05.07 |
| ST 2352 | Sales tax: mirrors | 16.05.07 |
| ST 2353 | Sales tax: pulse monitors | 16.05.07 |
| ST 2354 | Sales tax: liqueur extracts and infusions for flavouring food | 16.05.07 |
| ST 2355 | Sales tax: liability on goods imported by consumers | 16.05.07 |
| ST 2356 | Sales tax: rafts used in white water rafting expeditions | 16.05.07 |
| ST 2357 | Sales tax: aids to manufacture - equipment used to pump slurry as part of a continuous process of manufacture | 16.05.07 |
| ST 2358 | Sales tax: books consisting of maps - street and road directories, atlases, indexes | 16.05.07 |
| ST 2359 | Sales tax: 'Bristar' - a non-explosive demolition agent | 16.05.07 |
| ST 2360 | Sales tax: shells/casings for edible fillings | 16.05.07 |
| ST 2361 | Sales tax: spray painting booths | 16.05.07 |
| ST 2362 | Sales tax: office partitions and work station panels | 16.05.07 |
| ST 2363 | Sales tax: wrapping materials and bags | 16.05.07 |
| ST 2364 | Sales tax: mulcher for attachment to lawn mowers | 16.05.07 |
| ST 2365 | Sales tax: sale of automotive parts and supplies to panel beaters | 16.05.07 |
| ST 2366 | Sales tax: aids to manufacture - reconditioning of motor vehicle engines | 23.05.07 |
| ST 2367 | Sales tax: high pressure water washers for household cleaning purposes | 23.05.07 |
| ST 2368 | Sales tax: irrigation tubes and fittings | 23.05.07 |
| ST 2369 | Sales tax: plastic formwork | 23.05.07 |
| ST 2370 | Sales tax: Defence messes/canteens | 23.05.07 |
| ST 2371 | Sales tax: pre-fabricated toilet units | 23.05.07 |
| ST 2372 | Sales tax: bicycle helmets | 23.05.07 |
| ST 2373 | Sales tax: speed humps used in traffic speed control | 23.05.07 |
| ST 2375 | Sales tax: fire logs | 23.05.07 |
| ST 2376 | Sales tax: sale of tread rubber to tyre retreaders | 23.05.07 |
| ST 2377 | Sales tax: liquid soap dispenser | 23.05.07 |
| ST 2378 | Rubber gaskets used in the construction industry | 23.05.07 |
| ST 2379 | Sales tax: crystallised, drained, glace and preserved ginger | 23.05.07 |
| ST 2380 | Sales tax: tapestry, embroidery and rug kits; soft toy kits and tapestry fabric | 23.05.07 |
| ST 2381 | Sales tax: portable asbestos dust extractor | 23.05.07 |
| ST 2382 | Sales tax: knives | 23.05.07 |
| ST 2383 | Sales tax: smoke-a-rama: commercial cooking equipment | 23.05.07 |
| ST 2385 | Sales tax: rubbish bins | 23.05.07 |
| ST 2386 | Sales tax: local and imported coral | 23.05.07 |
| ST 2387 | Sales tax: child carriers | 30.05.07 |
| ST 2390 | Sales tax: goods placed into stock for sale by retail by a manufacturer | 30.05.07 |
| ST 2392 | Sales tax: chain saws for use in the agricultural industry | 30.05.07 |
| ST 2393 | Sales tax: ear sleeper/protector | 30.05.07 |
| ST 2394 | Sales tax: refunds for bad debts written off | 30.05.07 |
| ST 2395 | Sales tax: medicated confectionery | 30.05.07 |
| ST 2396 | Sales tax: plastic welding rods | 30.05.07 |
| ST 2397 | Sales tax: liquid organic crystalline polymer | 30.05.07 |
| ST 2398 | Cleaning fluids for removing graffiti | 30.05.07 |
| ST 2399 | Sales tax: video cassette rental machines | 30.05.07 |
| ST 2400 | Sales tax: methanol | 30.05.07 |
| ST 2401 | Sales tax: instant image phone | 30.05.07 |
| ST 2402 | Sales tax: photovoltaic batteries | 30.05.07 |
| ST 2403 | Sales tax: conversion of motor vehicles to limousine | 30.05.07 |
| ST 2404 | Sales tax: video production: sale value | 30.05.07 |
| ST 2406 | Sales tax: production of ceramic tile borders | 30.05.07 |
| ST 2407 | Sales tax: sound recordings: sale value | 30.05.07 |
| ST 2408 | Sales tax: thread clippers, aid to manufacture | 30.05.07 |
| ST 2409 | Sales tax: tourist brochures | 30.05.07 |
| ST 2410 | Sales tax: equipment used to process recycled waste paper and scrap metal | 30.05.07 |
| ST 2414 | Sales tax: antiseptic/disinfectant | 06.06.07 |
| ST 2415 | Computer programs: assignment of copyright | 06.06.07 |
| ST 2417 | Sales tax: medical body splint and support | 06.06.07 |
| ST 2418 | Sales tax: retention of title clauses in sale of goods contracts | 06.06.07 |
| ST 2419 | Sales tax: tax credits claimed in returns | 06.06.07 |
| ST 2420 | Sales tax: trammed tapestry fabric | 06.06.07 |
| ST 2421 | Sales tax: student desks | 06.06.07 |
| ST 2422 | Sales tax: stationery and schools supplies for use by students | 06.06.07 |
| ST 2425 | Sales tax: bowling green step for disabled persons | 06.06.07 |
| ST 2426 | Sales tax: portable electronic time switches | 06.06.07 |
| ST 2427 | Sales tax: water heaters for swimming pools and spas | 06.06.07 |
| ST 2428 | Sales tax: safety device for bottled gas systems | 06.06.07 |
| ST 2429 | Sales tax: reconditioned motor vehicle engines | 06.06.07 |
| ST 2430 | Sales tax: PVC square tubing and fittings | 06.06.07 |
| ST 2432 | Sales tax: mobile explosives manufacturing units | 06.06.07 |
| ST 2434 | Sales tax: mousse | 06.06.07 |
| ST 2435 | Sales tax: floor coverings | 06.06.07 |
| ST 2436 | Sales tax: exemption for goods for official use of international organizations | 06.06.07 |
| ST 2437 | Sales tax: tradesperson's aprons, nail bags and pouches | 06.06.07 |
| ST 2438 | Sales tax: Defence messes/canteens | 06.06.07 |
| ST 2442 | Sales tax: use of certificates claiming exemption | 13.06.07 |
| ST 2443 | Sales tax: motor vehicle tyres - supply and fitting of tyres | 13.06.07 |
| ST 2444 | Sales tax: floor coverings | 13.06.07 |
| ST 2446 | Sales tax: multipurpose knives | 13.06.07 |
| ST 2447 | Sales tax: microfilm cameras used to photograph documents and customers simultaneously | 13.06.07 |
| ST 2448 | Sales tax: whiteboards, chalkboards, directory boards and honour boards | 13.06.07 |
| ST 2449 | Sales tax: concessions for diplomatic missions and consular posts and eligible personnel | 13.06.07 |
| ST 2450 | Sales tax: video recording by television stations | 13.06.07 |
| ST 2451 | Sales tax: video tape masters produced to the order of a client | 13.06.07 |
| ST 2452 | Sales tax: sound recording | 13.06.07 |
| ST 2453 | Sales tax: plastic building sheets | 13.06.07 |
| ST 2454 | Sales tax: sales tax objection & appeal procedures jurisdiction and standing in declaratory proceedings disputing sales tax liability | 13.06.07 |
| ST 2455 | Sales tax: Australian Little Athletics Union; State Little Athletics Associations and Little Athletics Clubs | 13.06.07 |
| ST 2456 | Sales tax: refunds under subsection 26(1) of Sales Tax Assessment Act (No. 1) | 13.06.07 |
| ST 2459 | Sales tax: picture frame mouldings | 13.06.07 |
| ST 2460 | Sales tax: imported unsolicited gifts | 13.06.07 |
| ST 2461 | Sales tax: re-refining of oil | 13.06.07 |
| STNS 1 | Sales tax: new series rulings: explanation and status | 18.07.07 |
| STNS 2 | Sales tax: scheme of the sales tax legislation | 18.07.07 |
| STNS 3 | Sales tax: 'use' in sales tax legislation | 18.07.07 |
| STNS 5 | Sales tax: guidelines for the remission of additional tax | 18.07.07 |
| STNS 3002 | Sales tax: subitem 81(1): goods for use by certain hospitals, public benevolent institutions and public organizations for the relief of the unemployed | 18.07.07 |
| STNS 3003 | Sales tax: item 63A: goods for use by certain universities or schools | 18.07.07 |
| STNS 3005 | Sales tax: goods for use in the agricultural industry | 18.07.07 |
| Ruling | Title | Issue date |
| STD 95/1 | Sales tax: classification of computer accessories, namely: • VDU filter screens; • ergonomic keyboard wrist rests; and • acoustic hoods for printers |
27.06.07 |
| STD 1999/1 | Sales tax: classification of AC adaptors; valuation of AC adaptors | 27.06.07 |
| STD 1999/2 | Sales tax: fitting of a new prefabricated tray body to a new cab-chassis | 27.06.07 |
| STD 1999/3 | Sales tax: glass products | 27.06.07 |
| STD 1999/4 | Sales tax: valuation of tax advantaged computer programs in personal computers | 27.06.07 |
| STD 1999/5 | Sales tax: taxable value of wine manufactured and sold by retail | 27.06.07 |
| STD 1999/6 | Sales tax: classification of instructional materials - valuation of instructional materials | 27.06.07 |
| STD 2000/1 | Sales tax: use of goods by persons contracting services to an always-exempt person | 27.06.07 |
| STD 95/2 | Sales tax: tax-advantaged computer programs: • permanent and • non permanent microchips in mobile telephones |
11.07.07 |
| STD 95/3 | Sales tax: credit for sales tax paid on travellers' cheques that are taken overseas | 11.07.07 |
| STD 95/4 | Sales tax: classification of combination diver's gauges | 11.07.07 |
| STD 95/5 | Sales tax: classification of water treatment equipment and chemicals used in air conditioning systems | 11.07.07 |
| STD 95/6 | Sales tax: donut production equipment used in retail food shops | 11.07.07 |
| STD 95/7 | Sales tax: classification of scissors | 11.07.07 |
| STD 95/8 | Sales tax: classification of modular garden edging | 11.07.07 |
| STD 95/9 | Sales tax: statutory period - transfer of goods by government bodies | 11.07.07 |
| STD 95/11 | Sales tax: the effects of minimum price service plans on the taxable value of mobile phones | 11.07.07 |
| STD 95/12 | Sales tax: credit claims: value of tax-advantaged computer programs in mobile phones | 11.07.07 |
| STD 95/13 | Sales tax: sales tax passed on in retail sales | 11.07.07 |
| STD 96/1 | Sales tax: classification: meaning of bric-a-brac | 11.07.07 |
| STD 96/2 | Sales tax: statutory period - heavy motor vehicles for transporting livestock in remote areas | 11.07.07 |
| STD 96/3 | Sales tax: credits: tax paid on goods excluded from the business inputs exemption items | 11.07.07 |
| STD 96/5 | Sales tax: calculation of tax payable on goods containing tax-advantaged computer programs | 11.07.07 |
| STD 96/6 | Sales tax: classification of brushes | 11.07.07 |
| STD 96/7 | Sales tax: classification of powerboards | 11.07.07 |
| STD 96/8 | Sales tax: catalogues or advertising matter for distribution to always-exempt persons | 11.07.07 |
| STD 96/9 | Sales tax: taxable value of music compact disks | 18.07.07 |
| STD 96/10 | Sales tax: classification of drinking yoghurt | 18.07.07 |
| STD 96/11 | Sales tax: taxable value of bundled lots of imported repaired computer parts | 18.07.07 |
| STD 97/1 | Sales tax: trigger sprayers and pressure sprayers | 18.07.07 |
| STD 97/2 | Sales tax: classification of hand-held breast pump kits | 18.07.07 |
| STD 97/3 | Sales tax: forestry activities in the agricultural industry | 18.07.07 |
| STD 97/4 | Sales tax: in-house training centres | 18.07.07 |
| STD 97/5 | Sales tax: classification of digital cameras and still video cameras | 18.07.07 |
| STD 98/1 | Sales tax: taxable value of new motor vehicles with a gross vehicle mass of less than 7.5 tonnes | 18.07.07 |
| STD 98/3 | Sales tax: exemption under items 25 and 26 for goods for use in producing motion picture films | 18.07.07 |
| STD 98/4 | Sales tax: classification of fireplaces, space heaters and flue kits | 18.07.07 |
| STD 98/5 | Sales tax: promotional rebates | 18.07.07 |
| STD 98/6 | Sales tax: classification of frozen yoghurt | 18.07.07 |
| STD 98/7 | Sales tax: machinery for use in the excavation or movement of earth, rock or natural deposits in the soil | 18.07.07 |
| STD 2000/2 | Sales tax: classification of absorbent stone and clay granules | 18.07.07 |
| Ruling | Title | Issue date |
| STB 4 | Goods for use by people with disabilities | 13.06.07 |
| STB 5 | Public Benevolent Institutions | 13.06.07 |
| STB 6 | The printing industry | 13.06.07 |
| STB 7 | Photography | 20.06.07 |
| STB 8 | Universities and schools | 20.06.07 |
| STB 9 | Soft furnishings | 20.06.07 |
| STB 10 | Jewellery | 20.06.07 |
| STB 11 | In-ground swimming pools | 20.06.07 |
| STB 13 | Buying goods free of sales tax | 20.06.07 |
| STB 14 | Food for animals | 20.06.07 |
| STB 16 | The sign industry | 20.06.07 |
| STB 17 | Clothing and fashion industry | 20.06.07 |
| STB 18 | Small business exemption | 20.06.07 |
| STB 20 | Exemptions for child care bodies | 20.06.07 |
| STB 21 | Containers used by pharmacists | 20.06.07 |
| STB 23 | The motor vehicle spare parts industry | 20.06.07 |
| STB 24 | How it affects retailers | 20.06.07 |
| STB 25 | Florists | 20.06.07 |
| STB 26 | Taxable value for manufacturers | 20.06.07 |
| STB 27 | Taxable value for non-manufacturers | 20.06.07 |
| STB 28 | How it affects the graphic arts industry | 20.06.07 |
| STB 29 | Taxable value for indirect marketers and direct sellers | 20.06.07 |
| STB 30 | Motion picture film production | 20.06.07 |
| STB 31 | Containers for use in the retail food and beverage industry | 04.07.07 |
| STB 32 | Works of art | 04.07.07 |
| STB 33 | Tax free sales to tourists | 04.07.07 |
| STB 34 | Goods used in church services and religious devotion | 04.07.07 |
| STB 35 | Goods for use by registered primary producers | 04.07.07 |
| STB 36 | End users of personal computer goods and related equipment | 04.07.07 |
| STB 37 | Retailers of personal computer goods and related equipment | 04.07.07 |
| STB 38 | Dealers in personal computer goods and related equipment | 04.07.07 |
| STB 39 | Reduction of sales tax rate for some goods taxed at 32% | 04.07.07 |
| STB 40 | Outsourcing of information technology services for government bodies | 04.07.07 |
| STB 41 | Rates of sales tax on various goods | 04.07.07 |
| STB 42 | The end of sales tax | 04.07.07 |
PAYE Bulletins and PPS Bulletins
15. During the 2007 calendar year the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
| PAYE Bulletin 1 | For Employers | 18.04.07 |
| PAYE Bulletin 2 | Employment Declaration Information for Employers | 18.04.07 |
| PAYE Bulletin 3 | Taxing of allowances for 1996/97 | 18.04.07 |
| PAYE Bulletin 4 | Group employer early remitter provisions An Employer's guide | 18.04.07 |
| PAYE Bulletin 5 | Taxing of Allowances for the 1997/98 Income Year | 18.04.07 |
| PAYE Bulletin 6 | Deducting Tax from Payments made to Australian Residents Working Overseas and to Non-residents Working in Australia An Employer's Guide | 18.04.07 |
| PAYE Bulletin 7 | Payments of RPS, PAYE and PPS Deductions to the Commissioner by Large Remitters - Commissioner's Discretion to Extend the Due Date | 18.04.07 |
| PAYE Bulletin 8 | Taxing of Allowances for the 1998/99 and Future Income Years | 18.04.07 |
| PAYE Bulletin 9 | Crediting of loan accounts as a method of paying salary or wages | 18.04.07 |
| PAYE Bulletin 10 | Explains payments of PAYE, PPS and RPS Deductions to the Commissioner by Large Remitters - General Guidelines | 18.04.07 |
| PAYE Bulletin 11 | Explains payments of PAYE, PPS and RPS Deductions to the Commissioner by Medium and Small Remitters - General Guidelines | 18.04.07 |
| PAYE Bulletin 12 | Explains how employers report Group Certificate information by Magnetic Media | 18.04.07 |
| Ruling | Title | Issue date |
| PPS Bulletin 1 | How it affects the architectural industry | 18.04.07 |
| PPS Bulletin 2 | How it affects the building and construction industry | 18.04.07 |
| PPS Bulletin 3 | How it affects the cleaning industry | 18.04.07 |
| PPS Bulletin 4 | How it affects the engineering services industry | 18.04.07 |
| PPS Bulletin 5 | How it affects the joinery and cabinet-making industry | 18.04.07 |
| PPS Bulletin 6 | How it affects the motor vehicle repair industry | 18.04.07 |
| PPS Bulletin 7 | How it affects the professional building and construction industry (project managing, interior designing, decorating etc) | 18.04.07 |
| PPS Bulletin 8 | How it affects the road transport industry | 18.04.07 |
| PPS Bulletin 9 | How it affects the surveying industry | 18.04.07 |
| PPS Bulletin 10 | Voluntary Agreements | 18.04.07 |
| PPS Bulletin 11 | The meaning of the term 'payment' for PPS purposes | 18.04.07 |
Last Ruling
16. This is the last Ruling for the 2007 calendar year. The next Ruling will be TR 2008/1.
Commissioner of Taxation
19 December 2007
Not previously issued as a draft
References
ATO references:
NO 2006/26312
Previous Rulings/Determinations:
TR 96/List
TR 97/List
TR 98/List
TR 99/List
TR 2000/List
TR 2001/List
TR 2002/List
TR 2003/List
TR 2004/List
TR 2005/List
TR 2006/List
ISSN: 1039-0731
Related Rulings/Determinations:
TR 2006/10
GSTR 1999/1
PGBR 2004/1
| Date: | Version: | Change: | |
| You are here | 19 December 2007 | Original ruling | |
| 3 June 2020 | Withdrawn |