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 |
LCR 2016/8 | Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts | This addendum amends LCR 2016/8 to correct an error in paragraph 96 and to insert footnote 56A to confirm when applying the CGT 50% discount provisions that a clear period of 12 months is required. In calculating that 12 month period exclude the day of acquisition and the day on which the CGT event happens. This Addendum applies on and from 8 March 2017. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
TD 2012/3 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2012? | Withdrawn with effect from 2 May 2018. |
TD 2012/4 | Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non‑remote housing for the fringe benefits tax year commencing on 1 April 2012? | Withdrawn with effect from 2 May 2018. |
TD 2012/6 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2012? | Withdrawn with effect from 2 May 2018. |
TD 2012/7 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2012? | Withdrawn with effect from 2 May 2018. |