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20 Nov 14 GST withdrawals

On 19 November 2014, the ATO withdrew the following with effect from the same day:

  • GSTA TPP 076 Goods and services tax: are rebates and other trade incentive payments that are bundled into one total amount, treated for GST purposes, as being a rebate or discount that reduces the consideration for the relevant purchases? (See the notice of withdrawal here)
  • GSTD 2014/1 Goods and services tax: can you object to a private ruling that the Commissioner makes on the way in which section 105-65 of Schedule 1 to the Taxation Administration Act 1953 applies or would apply to you? (See the notice of withdrawal here)

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