The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
CR 2019/68 | Brambles Limited – return of capital | This Ruling sets out the income tax consequences for the shareholders of Brambles Limited who received the return of share capital from Brambles on 22 October 2019. This Ruling applies from 1 July 2019 to 30 June 2020. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
FTD 2006/2 | Fuel tax: what records are required to be kept by taxpayers to substantiate a claim for a fuel tax credit? | The Addendum amends Fuel Tax Determination FTD 2006/2 to reflect the repeal of specific provisions in the Fuel Tax Act 2006 and references to the Fuel Tax (Consequential and Transitional Provisions) Act 2006; and update content for records associated with advances in technology being used for fuel tax credit purposes. The Addendum applies on and from the date of publication. |
FTD 2010/1 | Fuel tax: is apportionment used when determining total fuel tax credits in calculating the net fuel amount under section 60-5 of the Fuel Tax Act 2006? | The Addendum amends Fuel Tax Determination FTD 2010/1 to reflect the repeal of the Energy Grants (Cleaner Fuels) Scheme Act 2004 made as part of the Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015. It also removes references to Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006 which only applies to fuel tax credits arising between 1 July 2006 and 30 June 2012. The Addendum applies on and from the date of publication. |