Document ID: chunk:federal_register_of_legislation:F2024N01102:body:0
Version: federal_register_of_legislation:F2024N01102
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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.

NOTICE OF ADDENDA
Ruling number      Subject                                                                                                                                                                    Brief description
CR 2013/25         Goods and services tax:  the GST treatment of fees and charges imposed by NSW councils in relation to cemeteries, facilities, leases, legal services, libraries and sales  This Addendum amends CR 2013/25 to change the taxable status of 'Interment right fee' from taxable to exempt under subsections 81-10(1) and (4) of the A New Tax System (Goods and Services Tax) Act 1999, reflecting the view in the Goods and Services Tax Determination GSTD 2024/2 Goods and services tax:  is the supply of a burial right in respect of a public cemetery subject to GST?
                                                                                                                                                                                              This Addendum applies from 4 December 2024.
PR 2023/19         Fringe benefits tax consequences for employers under an Origin electric vehicle subscription agreement                                                                     This Addendum amends PR 2023/19 to incorporate new scheme documents.
                                                                                                                                                                                              This Addendum applies both before and after its date of issue.