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 |
TR 2018/3 | Income tax: tax treatment of long term construction contracts | The Ruling sets out the Commissioner’s position on the tax treatment of long term construction contracts. The Ruling applies to years of income commencing both before and after 7 March 2018. |
CR 2018/11 | Income tax: ‘Cunningham Lindsey Australia Early Retirement Scheme 2018’ | The Ruling sets out the Commissioner’s position on employees of Cunningham Lindsey Australia Early Retirement Scheme 2018. The Ruling applies from the 7 March 2018 to 31 March 2019 and continues to apply after 31 March 2019 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 2002/14 | Income tax: taxation of retirement village operators | The Addendum updates Taxation Ruling 2002/14: Income tax: taxation of retirement village operators to provide compliance guidance, in light of the Retirement Villages Act 1987 (South Australia) being repealed and replaced by the Retirement Villages Act 2016 (South Australia) coming into effect on 1 January 2018. The Addendum applies on and from 7 March 2018. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
CR 2012/22 | Income tax: demerger of Lyell Resources Limited by Bondi Mining Limited | Withdrawn with effect from 7 March 2018. |