COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling Number | Subject | Brief Description |
CR 2018/52 | Income tax: assessable income: Australian Federal Police deployed to Jordan | The Ruling sets out the Commissioner’s position on employees of the Australian Federal Police (AFP) who are deployed to Jordan as part of Operation Gallant Phoenix. The Ruling applies from 1 May 2016. |
CR 2018/53 | Fringe benefits tax: employer clients of Police Financial Services Limited, trading as BankVic, who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the BankVic Everyday Expenses Card | The Ruling sets out the Commissioner’s position on on employers , who are subject to the provisions of section 57A or 65J of the FBTAA whose employees make use of a BankVic Everyday Expenses Card. The Ruling applies from 1 April 2018 to 31 March 2024. The Ruling continues to apply after 31 March 2024 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2018/54 | Income tax: demerger of Cowan Lithium Limited by Tawana Resources NL | The Ruling sets out the Commissioner’s position on shareholders in the demerger of Cowan Lithium Limited by Tawana Resources NL. The Ruling applies from 1 July 2018 to 30 June 2019. The Ruling continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |