Notice of Rulings 31 May 2023
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 |
CR 2023/29 | ASC Pty Ltd – early retirement scheme (operational employees) 2023 | This Ruling sets out the income tax consequences of an early retirement scheme implemented by ASC Pty Ltd. This Ruling applies from 1 June 2023 to 1 March 2024. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
TD 2012/22 | Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 is a beneficiary's share of the net income of a trust estate worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled? | This Determination is being amended to take account of the decision in Lewski v Commissioner of Taxation [2017] FCAFC 145. This Addendum applies from 31 May 2023. |