Notice of Rulings 10 June 2026
The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULINGS | ||
Ruling number | Subject | Brief description |
TD 2026/3 | Income tax: when does a private or public ancillary fund ‘provide’ a ‘benefit’? | This Determination sets out our view of when a public or private ancillary fund is providing a benefit. This Determination applies both before and after its date of issue. |
PR 2026/6 | W.A. Blue Gum Project 2026 | This Ruling sets out the income tax consequences for entities that participate as a Grower in the W.A. Blue Gum Project 2026. This Ruling applies to the specified class of entities that enter into the W.A. Blue Gum Project 2026 from 10 June 2026 until 30 June 2026. |
PR 2026/7 | CSBP Limited prepayment offers | This Ruling sets out the income tax consequences for entities that participate as a customer in the CSBP PrePay Collect Later Offer and the CSBP PrePay Bonus Offer offered by CSBP Limited. This Ruling applies to customers specified in the Ruling from 1 July 2025 until 30 June 2028. |