Notice of Ruling, Notice of Addendum

Administered by Department of the Treasury

Legislation au C2018G00841 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 http://ato.gov.au/law.

NOTICE OF RULING

Ruling Number

Subject

Brief Description

CR 2018/41

Income tax:  Australian Construction Industry Redundancy Trust - deductibility of employer contributions

The Ruling sets out the Commissioner’s position for employers who make contributions to the Australian Construction Industry Redundancy Trust on behalf of the workers who are members of ACIRT.

The Ruling applies from 1 July 2018 to 30 June 2024 and continues to apply after 30 June 2024 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

 

NOTICE OF ADDENDUM

Ruling Number

Subject

Brief Description

TR 2016/3

Income tax:  deductibility of expenditure on a commercial website

The Addendum amends Taxation Ruling TR 2016/3 to correct the flowchart in Appendix 2 that refers to the draft Ruling and cross references paragraphs from the draft Ruling, and updates other details.

The Addendum applies on and from 14 December 2016.

 

Interactions

Authorises

All Versions

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.