Notice of Rulings 13 November 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 rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
PR 2024/19 | National Rural Independents Ltd – Prepayment Program | This Ruling sets out the income tax consequences for entities that participate as a Customer in the Prepayment Program offered by shareholders of National Rural Independents Ltd. This Ruling applies from 13 November 2024 to a Customer specified in paragraph 4 of this Ruling that enters into the scheme outlined in the Ruling from 13 November 2024 until 30 June 2027. |
NOTICE OF ADDENDUM | ||
Ruling number | Subject | Brief description |
TR 92/2 | Income tax: scientific research – the application of section 73A | This Addendum amends TR 92/2 to address changes to who may approve any university, college, institute, association or organisation in writing for the purposes of section 73A of the Income Tax Assessment Act 1936 and make miscellaneous editorial updates. This Addendum applies both before and after its date of issue. |