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 |
TR 2013/2 | Income tax: school or college building funds | The Ruling explains the way in which section 30‑15 and Item 2.1.10 of the table in subsection 30‑25(1) of the Income Tax Assessment Act 1997 apply to persons who make a gift or contribution to a public fund which purports to be a school building fund.
The Ruling applies to years of income commencing both before and after its date of issue. |
CR 2013/11 | Income tax: conversion of shares – WorkPac Pty Ltd
| The Ruling outlines the consequences for the shareholders of WorkPac Pty Ltd.
The Ruling applies from 1 July 2012 to 30 June 2013. |