Notice of Rulings 25 August 2021
The Commissioner of Taxation, Chris Jordan, 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 2021/9 | Income tax and fringe benefits tax: tax consequences for subscribers under a Motopool Subscription Agreement | This Ruling sets out the tax consequences of Motopool Holdings Pty Ltd’s car subscription service. This Ruling applies from 1 July 2020 to 30 June 2023. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
TR 2013/7 | Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936 | This Ruling is being amended to reflect that paragraph 23AG(1AA)(a) of the Income Tax Assessment Act 1936 does not apply (with effect from 1 July 2016) where the person’s employer is an Australian government agency. This Addendum applies on and from 25 August 2021. |
CR 2021/49 | Cassini Resources Limited – demerger and scrip for scrip roll-over | This Ruling is being amended to include examples on the consequences of choosing or not choosing the scrip for scrip roll-over. This Addendum applies on and from 1 July 2020. |