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Taxation Ruling

TR 2007/List


Income tax and other taxes: Determinations, Rulings, notices of withdrawal, addendum and erratum issued in 2007



Contents Para
What this Ruling is about1
Ruling2
Taxation Rulings and Determinations3
Goods and Services Tax Rulings, Determinations and Bulletins4
Luxury Car Tax Determinations5
Self Managed Superannuation Funds Rulings and Determinations6
Superannuation Guarantee Rulings and Determinations7
Fuel Tax Rulings and Determinations8
Wine Equalisation Tax Rulings9
Miscellaneous Taxation Rulings10
Class Rulings11
Product Rulings12
Old Series Rulings13
Sales Tax Rulings14
PAYE and PPS Bulletins15
Last Ruling16

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:

Draft Taxation Rulings
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

Draft Taxation Rulings - notices of withdrawal
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

Taxation Rulings
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

Taxation Rulings - notices of addenda
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

Taxation Rulings - notices of withdrawal
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

Taxation Rulings - notices of partial withdrawal
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

Taxation Rulings - notices of errata
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

Draft Taxation Determinations
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

Draft Taxation Determinations - notices of withdrawal
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

Taxation Determinations
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

Taxation Determinations - notices of addenda
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

Taxation Determinations - notices of withdrawal
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:

Draft Goods and Services Tax Rulings
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

Goods and Services Tax Rulings
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

Goods and Services Tax Rulings - notices of addenda
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

Draft Goods and Services Tax Determinations
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

Goods and Services Tax Determinations
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

Goods and Services Tax Determinations - notices of addenda
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:

Luxury Car Tax Determinations
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:

Draft Self Managed Superannuation Funds Rulings
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

Draft Self Managed Superannuation Funds Determinations
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:

Superannuation Guarantee Determinations - notices of withdrawal
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:

Fuel Tax Rulings
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

Fuel Tax Rulings - notices of addenda
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

Draft Fuel Tax Determinations
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

Fuel Tax Determinations - notices of addenda
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:

Wine Equalisation Taxation Rulings - notices of addenda
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:

Miscellaneous Taxation Rulings
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

Miscellaneous Taxation Rulings - notices of addenda
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

Miscellaneous Taxation Rulings - notices of withdrawal
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:

Class Rulings
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

Class Rulings - notices of addenda
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

Class Rulings - notices of withdrawal
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

Class Rulings - notices of partial withdrawal
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

Class Rulings - notices of errata
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:

Product Rulings
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

Product Rulings - notices of addenda
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

Product Rulings - notices of withdrawal
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

Product Rulings - notices of errata
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:

Income Tax (IT) Rulings - notices of withdrawal
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

Income Tax (IT) Rulings - notices of partial withdrawal
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:

Sales Tax (ST, STNS and SST) Rulings - notices of withdrawal
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

Sales Tax Determinations - notices of withdrawal
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

Sales Tax Bulletins - notices of withdrawal
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:

PAYE Bulletins - notices of withdrawal
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

PPS Bulletins - notices of withdrawal
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

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



References

ATO references:
NO  2006/26312

ISSN: 1039-0731

Related Rulings/Determinations:
TR 2006/10
GSTR 1999/1
PGBR 2004/1

Subject References:
public rulings
rulings issued in 2001
rulings issued in 2002
rulings issued in 2003
rulings issued in 2004
rulings issued in 2005
rulings issued in 2006

 


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