Notice of Rulings 25 June 2025
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 RULINGS | ||
Ruling number | Subject | Brief description |
TD 2025/4 | Income tax: reasonable travel and overtime meal allowance expense amounts for the 2025–26 income year | This Determination sets out the reasonable travel and overtime meal expense amounts for the the 2025–26 income year. This Determination applies from 1 July 2025 to 30 June 2026. |
CR 2025/42 | ConocoPhillips Australia Operations Pty Ltd – employee share scheme – transfer to new plan | This Ruling sets out the income tax consequences for employees of ConocoPhillips Australia Operations Pty Ltd and its subsidiaries with principal operations in Australia who are participants to the Australian Sub-Plan of the ConocoPhillips Overseas Stock Savings Plan, and whose interests have been transferred to the ConocoPhillips Australian Employee Share Plan. This Ruling applies to employees specified in the Ruling from 29 November 2024 to 30 June 2025. |
PR 2025/8 | Heng An Standard Life (Asia) Limited – OneFuture | This Ruling sets out the income tax consequences for entities referred to in this Ruling in connection with a life insurance policy referred to as OneFuture issued by Heng An Standard Life (Asia) Limited. This Ruling applies to entities specified in this Ruling from 1 July 2024. |