Notice of Rulings 29 July 2026
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 |
CR 2026/45 | Thales Australia Limited – Early Retirement Scheme 2026-2027 | This Ruling sets out the tax consequences of an early retirement scheme implemented by Thales Australia Limited. This Ruling applies to employees specified in the Ruling from 30 July 2026 to 31 January 2027. |
PR 2026/11 | Challenger Guaranteed Annuity (Short Term) | This Ruling sets out the income tax consequences for entities specified in the Ruling in connection with an investment in Challenger Guaranteed Annuity (Short Term) issued by Challenger Life Company Limited. This Ruling applies to entities specified in the Ruling from 1 July 2026 to 30 June 2029. |
PR 2026/12 | Challenger Guaranteed Annuity (Floating Rate Fixed Term) | This Ruling sets out the income tax consequences for entities specified in the Ruling in connection with an investment in Challenger Guaranteed Annuity (Floating Rate Fixed Term) issued by Challenger Life Company Limited. This Ruling applies to entities specified in the Ruling from 1 July 2026 to 30 June 2029. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
LCR 2016/5 | Foreign resident capital gains withholding regime: the Commissioner’s variation power | This Addendum amends Law Companion Ruling LCR 2016/5 to reflect amendments made by the Treasury Laws Amendment (2024 Tax and Other Measures No. 1) Act 2024. This Addendum applies from 1 January 2025. |
LCR 2016/6 | Foreign resident capital gains withholding regime: amount payable to the Commissioner | This Addendum amends Law Companion Ruling LCR 2016/6 to reflect amendments made by the Treasury Laws Amendment (2024 Tax and Other Measures No. 1) Act 2024. This Addendum applies from 1 January 2025. |
LCR 2016/7 | Foreign resident capital gains withholding regime: options | This Addendum amends Law Companion Ruling LCR 2016/7 to reflect amendments made by the Treasury Laws Amendment (2024 Tax and Other Measures No. 1) Act 2024. This Addendum applies from 1 January 2025. |
LCR 2019/3 | OECD hybrid mismatch rules - concept of structured arrangement | This Addendum amends Law Companion Ruling LCR 2019/3 to address drafting and accessibility issues. This Addendum applies from 1 January 2019. |
WETR 2009/2 | Wine equalisation tax: operation of the producer rebate for other than New Zealand participants | This Addendum amends Wine Equalisation Tax Ruling WETR 2009/2 to update for legislative updates. This Addendum applies from 1 October 2019 (in relation to changes that reference A New Tax System (Wine Equalisation Tax) Regulations 2019) and from 1 July 2026 (in relation to changes made by the A New Tax System (Wine Equalisation Tax) Act 1999 by the Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026). |
NOTICE OF ERRATUM | ||
Ruling number | Subject | Brief description |
TD 2012/2 | Income tax: when is the shortfall interest charge incurred for the purposes of former paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997? | This Erratum corrects Taxation Determination TD 2012/2 to amend a typographical error. This Erratum applies from 22 July 2026. |