Notice of Rulings 13 March 2024
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 ruling, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
PR 2024/2 | Lannock Strata Finance 2 Pty Ltd – Lot Owner Upfront Payment Agreement | This Ruling sets out the income tax consequences for specified entities that participate as a Particpating Lot Owner in the Lot Owner Upfront Payment Agreement offered by Lannock Strata Finance 2 Pty Ltd. This Ruling applies to entities specified in the Ruling from 13 March 2024 to 30 June 2026. |