Notice of Rulings

Administered by Department of the Treasury

Legislation au C2013G00867 In force Gazette

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COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, 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
CR 2013/40	Income tax: early retirement scheme for Barwon Region Water Corporation	The Ruling sets out the Commissioner’s opinion for those employees of Barwon Region Water Corporation. The Ruling applies from 12 June 2013 to 1 October 2014.
CR 2013/41	Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to enforcement activities, essential services, provision of information, use of professional and staff time and works	The Ruling sets out the Commissioner’s opinion for all councils that are members of the Local Government and Shires Association of New South Wales. The Ruling applies from 1 July 2013 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.
CR 2013/42	Income tax: Associated Retailers Limited – ARL Equity Notes	The Ruling sets out the Commissioner’s opinion for investors who acquired ARL Equity Notes issued by Associated Retailers Limited. The Ruling applies from 1 July 2012 to 30 June 2019.
CR 2013/43	Fringe benefits tax: FitSense Australia Pty Ltd (FitSense) Health Checks, Health Coaching and Health Seminars provided to employer clients of FitSense	The Ruling sets out the Commissioner’s opinion for employers who make Health Checks, Health Coaching and Health Seminars provided by FitSense Australia Pty Ltd available to their employees. The Ruling applies from 1 July 2012.
CR 2013/44	Income tax: exchange of units in a unit trust for shares in a company: restructure of the Strathearn Group	The Ruling sets out the Commissioner’s opinion for holders of units in Strathearn Unit Trust. The Ruling applies from 1 July 2013 to 30 June 2014.
CR 2013/45	Income tax: the Department of Communities, Child Safety and Disability Services (the Department) Your Life Your Choice Self‑Directed Support: Host Providers and Direct Payments	The Ruling sets out the Commissioner’s opinion for people with: disability who have entered into an Individual Funding Agreement with the Department to receive funds under the Your Life Your Choice Self‑directed Support Framework; and people who have entered into an agreement with the Department to receive funds under the Framework on behalf of a person with disability. The Ruling applies from 1 January 2013.
CR 2013/46	Income tax: Macquarie Group Limited – Macquarie Group Capital Notes	The Ruling sets out the Commissioner’s opinion for investors who acquired fully paid, unsecured, subordinated, mandatorily convertible notes issued by Macquarie Group Limited. The Ruling applies from 1 July 2012 to 30 June 2021.
PR 2013/13	Income tax and goods and services tax: consequences for a Seller and Buyer under a White Popi Option Agreement	The Ruling sets out the Commissioner’s opinion on the scheme that involves the execution of an Option Agreement offered by Popi Management Pty Ltd. The Product Ruling applies prospectively from 12 June 2013, the date it is published.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.