Notice of Rulings and Withdrawal of Ruling 28 February 2024 (Cth)

Notice of Rulings and Withdrawal of Ruling 28 February 2024 The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public ruling, copies of which can be obtained from ato.gov.au/law NOTICE OF DETERMINATION Ruling number Subject Brief description GSTD 2024/1 Goods and services tax: supplies of combination food This Determination provides the Commissioner's view on the meaning of 'food that is a combination of one or more foods' for the purposes of paragraph 38-3(1)(c) of A New Tax System (Goods and Services Tax) Act 1999 following the Administrative Appeals Tribunal decision in Chobani Pty Ltd and Commissioner of Taxation [2023] AATA 1664. The Determination applies both before and after its date of issue.

NOTICE OF RULING Ruling number Subject Brief description CR 2024/13 Parks Victoria – Early Retirement Scheme 2024 This Ruling sets out the income tax consequences for employees who receive a payment under an early retirement scheme implemented by Parks Victoria. This Ruling applies from 29 February 2024 to 30 June 2024.

NOTICE OF ADDENDUM Ruling number Subject Brief description GST II FL1 Detailed Food List This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends the Detailed Food List to align relevant entries with GSTD 2024/1, add new food and beverage product lines, merge similar entries and update a number of entries to better explain why they are GST-free. The Addendum applies both before and after date of issue.