Notice of Rulings 4 December 2024 (Cth)

Notice of Rulings 4 December 2024 The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULINGS Ruling number Subject Brief description GSTD 2024/2 Goods and services tax: is the supply of a burial right in respect of a public cemetery subject to GST? This Determination explains how the special rules in Division 81 of the A New Tax System (Goods and Services Tax) Act 1999 and the associated regulations in Division 81 of the A New Tax System (Goods and Services Tax) Regulations 2019 operate to exempt the supply of a burial right made by an Australian government agency from goods and services tax. This Determination applies on and after 4 December 2024. MT 2024/1 Miscellaneous tax: time limits for claiming an input tax or fuel tax credit This Ruling sets out our view on time limits applying to the entitlement to an input tax or fuel tax credit set out in: (a) subsection 93-5(1) of the A New Tax System (Goods and Services Tax) Act 1999, and (b) subsection 47-5(1) of the Fuel Tax Act 2006. This Ruling applies both before and after its date of issue.