COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
TD 1993/146 | Income tax: should a resident deduct withholding tax from interest payable under a loan from a non‑resident if there is no actual payment of the interest? | The Addendum amends Taxation Determination TD 1993/146 to update legislative references and references to Taxation Rulings. The Addendum applies on and from 22 March 2017. |
TR 1992/4 | Income tax: whether losses on isolated transactions are deductible | The Addendum amends Taxation Ruling TR 1992/4 to update the legislative references from the Income Tax Assessment Act 1936 to the Income Tax Assessment Act 1997. The Addendum applies on and from 22 March 2017. |
TR 2003/13 | Income tax: eligible termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase ‘in consequence of’ | The Addendum amends Taxation Ruling TR 2003/13 to update legislative references and references to Taxation Rulings. The Addendum applies on and from 22 March 2017. |
TR 2004/4 | Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities | The Addendum amends Taxation Ruling TR 2004/4 to update references to Taxation Rulings. The Addendum applies on and from 22 March 2017. |
TR 2005/12 | Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries | The Addendum amends Taxation Ruling TR 2005/12 to update references to Taxation Rulings. The Addendum applies on and from 22 March 2017. |
TR 2005/16 | Income tax: Pay As You Go – withholding from payments to employees | The Addendum amends Taxation Ruling TR 2005/16 to update references to Taxation Rulings and legislation, and case law. The Addendum applies on and from 22 March 2017. |
CR 2017/18 | Fringe benefits tax: employer clients of McMillan Shakespeare Limited and its subsidiaries who participate in the fly‑in fly‑out travel program | The Addendum amends Class Ruling CR 2017/18 to correct typographical errors in paragraphs 43 and 54. The Addendum applies on and from 15 March 2017. |