COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from Branches of the Australian Taxation Office or at http://law.ato.gov.au.
NOTICES OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
GSTR 2014/1 | Goods and services tax: motor vehicle incentive payments | GSTR 2014/1 is amended to make reference to special attribution rules in relation to motor vehicle incentive payments contained in A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Certain Motor Vehicle Incentive Payments Made to Motor Vehicle Dealers) Legislative Instrument 2015. The Addendum applies on and from 27 April 2016. |
PR 2013/16 | Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2016 | PR 2013/16 is amended to incorporate Supplementary Product Disclosure Statements dated 11 April 2016 and 14 April 2016 as scheme documents and an additional Reference Asset. The Addendum applies on and from 18 September 2013. |
NOTICES OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
TR 95/26 | Income tax: reasonable allowance amounts for the 1995‑1996 income year | TR 95/26 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016. |
TR 96/21 | Income tax: reasonable allowance amounts for the 1996‑1997 income year | TR 96/21 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016. |
TR 97/14 | Income tax: reasonable allowances amounts for the 1997‑98 income year | TR 97/14 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016. |
TR 98/10 | Income tax: reasonable allowance amounts for the 1998‑99 income year | TR 98/10 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016. |
TR 98/16 | Income tax: international transfer pricing – penalty tax guidelines | TR 98/16 being withdrawn as it does not apply to schemes entered into in relation to the 2000‑01 or later income year(s). The Ruling is withdrawn with effect from 28 April 2016. |
TR 1999/7 | Income tax: reasonable allowances amounts for the 1999‑2000 income year | TR 1999/7 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016. |
TR 2000/13 | Income tax: reasonable allowances amounts for the 2000‑2001 income year | TR 2000/13 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016. |
TR 2001/4 | Income tax: reasonable allowances amounts for the 2001‑2002 income year | TR 2001/4 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016. |
TR 2002/12 | Income tax: reasonable allowances amounts for the 2002‑2003 income year | TR 2002/12 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016. |
TR 2003/7 | Income tax: reasonable allowances amounts for the 2003‑2004 income year | TR 2003/7 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016. |
TR 2004/6 | Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses | TR 2004/6 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Ruling is withdrawn with effect from 27 April 2016. |
TD 95/19 | 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 year commencing 1 April 1995? | TD 95/19 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 95/20 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing 1 April 1995? | TD 95/20 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 95/21 | Fringe benefits tax: what are the indexation factors for valuing non-remote housing and what are the statutory amounts for valuing remote area housing for the fringe benefits tax year commencing 1 April 1995? | TD 95/21 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 95/21 | Income tax: capital gains: for the 1995-96 income year: (a) what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936; and (b) what is the associated indexed cost base threshold? | TD 95/21 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 95/55 | Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 ('FBTAA'), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees? | TD 95/55 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 96/17 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing 1 April 1996? | TD 96/17 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 96/23 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing 1 April 1996? | TD 96/23 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 96/24 | Income tax: what are the new thresholds and limits for superannuation amounts? | TD 96/24 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 96/25 | Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing 1 April 1996? | TD 96/25 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 96/26 | 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 year of tax commencing 1 April 1996? | TD 96/26 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 96/27 | Fringe benefits tax: what are the indexation factors for valuing non-remote housing and what are the statutory amounts for valuing remote area housing for the fringe benefits tax year commencing 1 April 1996? | TD 96/27 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 96/30 | Income tax: capital gains: for the 1996-97 income year: (a) what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936; and (b) what is the associated indexed cost base threshold? | TD 96/30 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 97/8 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing 1 April 1997? | TD 97/8 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 97/9 | Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing 1 April 1997? | TD 97/9 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 97/10 | Fringe benefits tax: what are the indexation factors for valuing non‑remote housing and what are the statutory amounts for valuing remote area housing for the fringe benefits tax year commencing 1 April 1997? | TD 97/10 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 97/11 | Income tax: what are the thresholds and limits for superannuation amounts in 1997‑98? | TD 97/11 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 97/12 | Income tax: capital gains: for the 1997-98 income year: (a) what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936; and (a) what is the associated indexed cost base threshold? | TD 97/12 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 97/16 | 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 year commencing 1 April 1997? | TD 97/16 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |
TD 97/17 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing 1 April 1997? | TD 97/17 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 27 April 2016. |