Goods and Services Tax Determination

GSTD 2014/1W

Goods and services tax: can you object to a private ruling that the Commissioner makes on the way in which section 105-65 of Schedule 1 to the Taxation Administration Act 1953 applies or would apply to you?

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    There is a Compendium for this document: GSTD 2014/1EC .
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Notice of Withdrawal

Goods and Services Tax Determination GSTD 2014/1 is withdrawn with effect from today.

1. GSTD 2014/1 explains the Commissioner's view in relation to objecting to a private ruling that the Commissioner makes on the application of section 105 65 of Schedule 1 to the Taxation Administration Act 1953.

2. This Determination is withdrawn as it is no longer required due to changes in the law applying to tax periods starting on or after 31 May 2014 as a result of the Tax Laws Amendment (2014 Measures No. 1) Act 2014. The amendment also provides for transitional arrangements which apply to tax periods before 31 May 2014, therefore, GSTD 2014/1 is no longer required.

Commissioner of Taxation
19 November 2014

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References

ATO references:
NO 1-60EPLOM

ISSN: 1443-5179
GSTD 2014/1W history
  Date: Version: Change:
  22 January 2014 Original ruling  
You are here 19 November 2014 Withdrawn