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 2015/81 | Income tax: return of capital: Alliance Resources Limited | The Ruling sets out the Commissioners position for holders of ordinary shares in Alliance Resources Limited.
The Ruling applies from 1 July 2015 to 30 June 2016. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
TD 2014/7 | Income tax: in what circumstances is a bank account of a complying superannuation fund a segregated current pension asset under section 295-385 of the Income Tax Assessment Act 1997? | The Addendum amends Taxation Determination TD 2014/7 to clarify the circumstances in which subsection 295-385(4) of the Income Tax Assessment Act 1997 will apply.
The Addendum applies on and from income years commencing both before and after its date of issue. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
CR 2015/79 | Income tax: SKILLED Group Limited Scheme of Arrangement and payment of Final Dividend and Special Dividend | The Erratum corrects some internal paragraph numbers within Class Ruling CR 2015/79.
The Erratum applies on and from 14 October 2015. |