COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Ruling, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF RULING | ||
Ruling Number | Subject | Brief Description |
TD 2017/15 | Income tax: how is the proportion of an unused annual leave payment made in respect of employment before 18 August 1993 calculated under subsection 83‑15(b) of the Income Tax Assessment Act 1997? | The Determination sets out the Commissioner’s position on how a proportion of unused annual leave is made in respect of employment before 18 August 1993. The Determination applies to years of income commencing both before and after 24 May 2017. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
TD 94/8 | Income tax: how is the proportion of a lump sum payment on termination of employment that relates to unused annual leave that accrued in respect of service before 18 August 1993 calculated for the purposes of section 159S of the Income Tax Assessment Act 1936? | Withdrawn with effect from 24 May 2017. |