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 |
TR 2014/6 | Income tax: transfer pricing – the application of section 815-130 of the Income Tax Assessment Act 1997 | The Ruling sets out the Commissioner’s position on transfer pricing. The Ruling applies to income years commencing on or after 29 June 2013 in relation to income tax. |
CR 2014/91 | Income tax: scrip for scrip roll‑over: acquisition of units in Federation Centres Trust No. 2 and Federation Centres Trust No. 3 by Federation Centres Trust No. 1 | The Ruling sets out the Commissioner’s position for holders of stapled securities in Federation Centres. The Ruling applies from 10 November 2014 to 30 June 2015. |
PR 2014/18 | Income tax: AgriWealth 2015 Softwood Timber Project | The Ruling sets out the Commissioner’s position for growers who take part the AgriWealth 2015 Softwood Timber Project. The Ruling applies prospectively from 12 November 2014, the date it is published. |