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 RULINGS | ||
Ruling Number | Subject | Brief Description |
TD 2015/10 | Income tax: will paragraph 974-80(1)(d) of the Income Tax Assessment Act 1997 be satisfied merely because a company has issued a debt interest to a listed property trust within the same stapled property group? | The Determination sets out the Commissioner’s position in relation to debt interest and the application of paragraph 974-80(1)(d) of the Income Tax Assessment Act 1997.
The Determination applies to years of income commencing both before and after its date of issue. |
CR 2015/28 | Income tax: exchange of shares in Fiducian Portfolio Services Limited for shares in Fiducian Group Limited | The Ruling sets out the Commissioner’s position for ordinary shareholders of Fiducian Portfolio Services Limited.
The Ruling applies from 1 July 2014 to 30 June 2015. |
PR 2015/5 | Income tax: TFS Sandalwood Project 2015 | The Ruling sets out the Commissioner’s position for participants in the TFS Sandalwood Project 2015.
The Ruling applies prospectively from 22 April 2015. |