Miscellaneous Taxation Ruling MT 2005/1W
Status: withdrawn








Withdrawal notice: Miscellaneous Taxation Ruling MT 2005/1 is withdrawn with effect from today. 1. Miscellaneous Taxation Ruling MT 2005/1 sets out the Commissioner's view on the tax treatment of expenses incurred by a superannuation fund that are paid by an employer on behalf of the superannuation fund 2. MT 2005/1 was partially withdrawn by MT 2005/1PW1 on 17 June 2009. This withdrawal removed the income tax issues considered by MT 2005/1. This is because these issues are now included in Taxation Ruling TR 2010/1 Income tax: superannuation contributions. 3. The remainder of the ruling is now being withdrawn as the goods and services tax issues remaining in MT 2005/1 are now included in Goods and Services Tax Determination GSTD 2016/1 Goods and services tax: can an employer claim an input tax credit under Division 11 of the A New Tax System (Goods and Services Tax) Act 1999 for an expense paid on behalf of a superannuation fund that makes an acquisition? Commissioner of Taxation 27 January 2016