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 2014/1 | Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services | The Ruling is an expression of the Commissioner’s opinion about commercial software developers derivation of income.
The Ruling applies to years of income commencing both before and after its date of issue. |
LCTD 2014/1 | Luxury car tax: does the luxury car tax value for a car acquired under a hire purchase agreement include the consideration provided for the supply of credit under the agreement? | The Determination is an expression of the Commissioner’s opinion about the luxury case tax value for a car acquired under a hire purchase agreement.
The Determination applies both before and after its date of issue. |
CR 2014/26 | Fringe benefits tax: employer clients of Universal Gift Card Pty Ltd who make use of Universal Gift Card Pty Ltd’s Minor expenses card | The Ruling sets out the Commissioner’s opinion for all employer clients of Universal Gift Card Pty Ltd (UGC) who enter into arrangements for the provision and use of UGC’s Minor expenses card.
The Ruling applies from 1 April 2013. |
CR 2014/27 | Fringe benefits tax: clients of LogbookMe Pty Ltd who use the LogbookMe In‑Car Logbook Solution for car logbook and odometer records | The Ruling sets out the Commissioner’s opinion for all clients of LogbookMe Pty Ltd who use the LogbookMe In‑Car Logbook Solution for car logbook record and odometer record keeping requirements.
The Ruling applies from 1 April 2013. |
PR 2014/4 | Income tax: Soleir Solar Investment Project 2015 | The Ruling sets out the Commissioner’s opinion for all entities that take part in the scheme Soleir Solar Investment 2015.
The Ruling applies prospectively from 12 March 2014, the date it is published. |