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08 Nov 10 Adopting the general rulings system for indirect taxes and excise - FAQs

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

 


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