A T O home
Legal Database
Access the database 
Browse database
View last document
Quick access 
View legislation
View a document
PDF Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version

Goods and Services Tax Ruling

GSTR 1999/1W

Goods and services tax: the GST rulings system

Attention This document has changed over time. View its history.

FOI status: May be released

[ Note: This is a consolidated version of this document. Refer to the Tax Office Legal Database (http://law.ato.gov.au) to check its currency and to view the details of all changes.]

Notice of Withdrawal

Goods and Services Tax Ruling GSTR 1999/1 is withdrawn with effect from today.

1. Goods and Services Tax Ruling GSTR 1999/1 sets out the Commissioner's interpretation of section 37 of Part VI of the Taxation Administration Act 1953 (TAA) (now section 105-60 of Schedule 1 to the TAA) in regards to the Goods and Services Tax and Luxury Car Tax.

2. Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 implements the Government's response to the Board of Taxation's Review of the Legal Framework for the Administration of GST which recommended harmonising the indirect tax rulings system with the general rulings system. In doing so it repeals section 105-60 of Schedule 1 to the TAA. It also expands the scope of the general rulings regime contained in Divisions 357, 358 and 359 of Schedule 1 to the TAA to include GST public and private rulings.

3. To the extent that the Commissioner's views in GSTR 1999/1 continue to apply under the general rulings system they will be incorporated into its foundation rulings, that is Taxation Ruling TR 2006/10 for matters concerning public rulings and Taxation Ruling TR 2006/11 for matters concerning private rulings.

Commissioner of Taxation

30 June 2010


ATO references:
NO  1-24B69IR

ISSN 1443 - 5160

GSTR 1999/1W history   Top  
   Date   Version   Change 
   15 December 1999   Original ruling   
   13 September 2000   Consolidated ruling   Addendum 
   15 October 2003   Consolidated ruling   Addendum 
   30 June 2010   Withdrawn   
 You are here ®  14 July 2010   Consolidated ruling   Erratum 


Top of page
More information on page