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12 Feb 09 Withdrawal of Managed Investment Scheme Rulings plus Addendum

Following the decision of the Full Federal Court in Hance v. FCT; Hannebery v. FCT [2008] FCAFC 196; 2008 ATC 20-085 (19 December 2008), and as foreshadowed in the Decision Impact Statement dealing with that case, the ATO has now withdrawn Taxation Ruling TR 2007/8 (Income tax: registered agricultural managed investment schemes) and GST Ruling GSTR 2008/D1 (Goods and services tax: registered agricultural managed investment schemes) with effect from 11 February 2009.

The ATO has also issued an Addendum to Product Ruling PR 2007/71 (The Product Rulings System), deleting that part of the Ruling which indicates that a Product Ruling will ordinarily not be issued for schemes that will begin to be carried out after 30 June 2008, where the scheme is an agricultural managed investment scheme.

For a copy of TR 2007/8W, go here.

For a copy of GSTR 2008/D1W, go here.

For a copy of PR 2007/71A1, go here.

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