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Notice of Rulings 31 March 2021

Authoritative Version
This instrument gives notice of public rulings Goods and Services Tax Determination GSTD 2021/1 and Class Ruling CR 2021/26, and of an addendum to Goods and Services Tax Ruling GSTR 2015/2.
Administered by: Treasury
Registered 31 Mar 2021

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Notice of Rulings 31 March 2021

The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law



Ruling number


Brief description

GSTD 2021/1

Goods and services tax:  development works in the Australian Capital Territory

This Determination clarifies the goods and services tax impact of development arrangements carried out by developers on land acquired under a long-term Crown lease in the Australian Capital Territory. The Determination clarifies when a developer provides development works as non‑monetary consideration for the acquisition of the long-term Crown lease, ensuring both parties have a common understanding of the arrangement.

This Determination applies both before and after its date of issue.

CR 2021/26

Qantas Airways Limited – 2020/22 Qantas non executive director fee sacrifice share acquisition plan

This Ruling sets out the income tax consequences for employees of Qantas Airways Limited and its subsidiaries who participate in the 2020/22 Qantas Non Executive Director Fee Sacrifice Share Acquisition Plan.

This ruling applies from 1 July 2019 to 30 June 2022.



Ruling number


Brief description

GSTR 2015/2

Goods and services tax:  development lease arrangements with government agencies

This Addendum amends GSTR 2015/2 to improve clarity and provide further details regarding the calculation of the market value of development works.

This addendum applies from 31 March 2021.