Notice of Rulings 12 March 2025
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 RULING | ||
Ruling number | Subject | Brief description |
PR 2025/2 | Yolla Producers Co-operative Society Ltd – Yolla Co-Op Prepayment Program | This Ruling sets out the income tax consequences for entities that participate as a Customer in the Yolla Co-Op Prepayment Program offered by Yolla Producers Co-operative Society Ltd. This Ruling applies to a Customer that enters into the scheme specified in the Ruling from 12 March 2025 until 30 June 2027. |
NOTICE OF ADDENDUM | ||
Ruling number | Subject | Brief description |
TR 2006/14 | Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests | This Addendum amends TR 2006/14 to include exceptions to capital gains tax events for granny flat arrangements and edit for accessibility requirements. This Addendum applies from 12 March 2025. |