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 2013/16 | Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2013‑14 income year? | The Determination sets out the amounts that the Commissioner considers are reasonable for the substantiation exception in Subdivision 900‑B of the Income Tax Assessment Act 1997 for the 2013-14 income year.
The Determination applies to the 2013‑14 income year only. |
CR 2013/48 | Income tax: exchange of shares in Bathurst Resources Limited for shares in NZ NewCo
| The Ruling sets out the tax consequences for ordinary shareholders in the exchange of shares in Bathurst Resources Limited for NZ NewCo shares.
The Ruling applies from 1 July 2012 to 30 June 2014. |
CR 2013/49 | Income tax: Mirvac Group – capital reallocation | The Ruling sets out the tax consequences for Securityholders in the Mirvac Group from a capital reallocation.
The Ruling applies from 1 July 2012 to 30 June 2013. |
CR 2013/50 | Income tax: Ausgrid - Early Retirement Scheme | The Ruling sets out the tax consequences for Ausgrid employees from a payout from an early retirement scheme.
The Ruling applies from 3 July 2013 to 31 December 2014. |