Notice of Ruling, Notice of Addenda, Notice of Erratum

Administered by Department of the Treasury

Legislation au C2015G00219 In force Gazette

Legislation content

 

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.

NOTICE OF RULING

Ruling Number

Subject

Brief Description

CR 2015/10

Income tax: provision of accommodation by Shell Korea Ltd to employees who are residents of Australia for tax purposes

The Ruling sets out the Commissioner’s position for employees of Shell Korea Ltd.

 

The Ruling applies from 1 July 2013 to 30 June 2019.

 

NOTICE OF ADDENDA

Ruling Number

Subject

Brief Description

GSTR 2012/2

Goods and services tax:  financial assistance payments

The Addendum amends Goods and Services Tax Ruling GSTR 2012/2 to reflect amendments made to:

  • the Taxation Administration Act 1953 on time limits on claiming refunds, and
  • the Taxation Administration Act 1953 and A New Tax System (Goods and Services Tax) Act 1999 on restrictions on claiming refunds of overpaid GST.

 

The Addendum applies from the 11 February 2015.

CR 2002/83

Income tax:  Science Prizes:

  • The Prime Minister’s Prize for Science.
  • The Prime Minister’s Prize for the Commercial Application of Science.
  • The Malcolm McIntosh Prize for Physical Scientist of the Year.
  • The Frank Fenner Prize for Life Scientist of the Year.
  • The Prime Minister’s Prize for Excellence in Science Teaching in Primary Schools.
  • The Prime Minister’s Prize for Excellence in Science Teaching in Secondary Schools.

The Addendum amends Class Ruling CR 2002/83 to reflect changes to the name and number of awards and prize monies payable under the Prime Minister’s Prizes for Science.

 

The Addendum applies on and from 11 February 2015.

 

NOTICE OF ERRATUM

Ruling Number

Subject

Brief Description

TD 1992/130

Income tax:  capital gains: does subsection 160ZB(1) exclude from the operation of Part IIIA compensation or damages obtained by a taxpayer for defamation, the loss of support following the (wrongful) death of the taxpayer's spouse or parent or the professional negligence of a solicitor failing to institute a personal injuries action?

The Erratum corrects the withdrawal notice for Taxation Determination TD 92/130 to amend an incorrect legislative reference.

 

The Erratum applies on and from 9 June 1999.

 

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.