COMMISSIONER OF TAXATION
The Acting Commissioner of Taxation, Bruce Quigley, 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 2012/8 | Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment
| The Ruling explains whether or not amounts received to reimburse legal costs incurred in disputes concerning termination of employment are included in assessable income.
The Ruling applies to years of income commencing both before and after its date of issue. |
GSTD 2012/7 | Goods and services tax: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST‑free under item 2 in the table in subsection 38‑190(1) of the A New Tax System (Goods and Services Tax) Act 1999? | The Determination outlines when supplies of interconnection services are GST-free under subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
The Determination applies both before and after its date of issue. |
GSTD 2012/8 | Goods and services tax: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST‑free under item 3 in the table in subsection 38‑190(1) of the A New Tax System (Goods and Services Tax) Act 1999? | The Determination outlines when telecommunication supplies made under certain global roaming arrangements are GST-free under subsection 38‑190(1) of the GST Act.
The Determination applies both before and after its date of issue. |
GSTD 2012/9 | Goods and services tax: is the supply of a right to capacity in an international telecommunication network made by an Australian resident telecommunication supplier GST‑free under item 4 in the table in subsection 38‑190(1) of the A New Tax System (Goods and Services Tax) Act 1999? | The Determination outlines when the supply of a right to capacity made by an Australian resident telecommunications supplier in an international telecommunication network is GST-free under subsection 38-190(1) of the GST Act.
The Determination applies both before and after its date of issue. |
GSTD 2012/10 | Goods and services tax: when are telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier GST‑free under subsection 38‑570(1) and subsection 38‑570(3) of the A New Tax System (Goods and Services Tax) Act 1999? | The Determination outlines when telecommunication supplies made under certain global roaming arrangements are GST-free under subsections 38‑570(1) and 38-570(3) of the GST Act.
The Determination applies both before and after its date of issue. |
CR 2012/103 | Income tax: scrip for scrip: exchange of shares in Aon Corporation for shares in Aon plc | The Ruling outlines the taxation consequences for shareholders of Aon Corporation.
The Ruling applies from 1 July 2011 to 30 June 2012. |
CR 2012/104 | Income tax: Aon group reorganisation – employee share schemes – treatment of shares or rights | The Ruling outlines the taxation consequences for employees of Aon plc.
The Ruling applies from 1 July 2011 to 30 June 2012. |
CR 2012/105 | Income tax: scrip for scrip: merger of Auzex Resources Limited and Bullabulling Gold Limited | The Ruling outlines the taxation consequences for shareholders of Auzex Resources Limited.
The Ruling applies from 1 July 2011 to 30 June 2012. |
CR 2012/106 | Income tax: demerger of Auzex Exploration Limited by Auzex Resources Limited | The Ruling outlines the taxation consequences for shareholders of Auzex Resources Limited.
The Ruling applies from 1 July 2011 to 30 June 2012. |
CR 2012/107 | Income tax: Lend Lease Corporation Limited Capital Reallocation | The Ruling outlines the taxation consequences for security holders of Lend Lease Group.
The Ruling applies from 1 July 2012 to 30 June 2013. |
CR 2012/108 | Income tax: Energy Delivery Early Retirement Scheme | The Ruling outlines the taxation consequences for employees of Energex Limited.
The Ruling applies from 28 November 2012 to 30 June 2013. |
CR 2012/109 | Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program | The Ruling outlines the taxation consequences for R&D entities’ who are liable for levy contributions under the ACA Low Emissions Technologies Program.
The Ruling applies from 1 July 2011 to 30 June 2017. |