Goods and Services Tax Determination
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?
Please note that the PDF version is the authorised version of this ruling.There is a Compendium for this document: GSTD 2014/1EC .This document has changed over time. View its history.
Notice of Withdrawal
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 This Determination is withdrawn as it is no longer required due to changes in the law applying to tax periods starting on or after 31 May 2014 as a result of the Tax Laws Amendment (2014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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