Document ID: chunk:federal_register_of_legislation:F2024N00905:body:0
Version: federal_register_of_legislation:F2024N00905
Segment Type: other
Provision Reference: 
Character Range: 0–840

Notice of Rulings 4 October 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
TR 2013/2          Income tax:  school or college building funds  This Addendum amends Taxation Ruling TR 2013/2 to reflect the ordinary meaning of 'school' and to ensure that the meaning of school is consistent with the decision in The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2) [2021] FCA 1363.
                                                                  This Addendum applies both before and after its date of issue.