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03 Oct 13 4 Class Ruling addenda issued

On 2 October 2013, the ATO issued the following addenda to 4 Class Rulings:

  • CR 2013/25A1 - 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.
  • CR 2013/32A1 - Goods and services tax: GST treatment of Australian fees and charges imposed by NSW Councils for supplies in relation to building and property development applications and other related permits and approvals
  • CR 2013/39A1 - Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to water, sewerage and drainage supplies
  • CR 2013/41A1 - Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to enforcement activities, essential services, provision of information, use of professional and staff time and works

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