From 1 July 2010, the general ruling system extends to excise, GST, wine equalisation tax, (WET) and luxury car tax (LCT). As a result of the changes to the law, the range of documents considered public rulings will change. Further, these changes apply to:
- rulings made by the Commissioner of Taxation on or after 1 July 2010
- private indirect tax rulings that have been applied for, or that are in operation immediately before 1 July 2010
- public indirect tax rulings that are gazetted or labelled as public rulings and are in operation immediately before 1 July 2010.
For more information about the changes, go here