Notice of Rulings

Administered by Department of the Treasury

Legislation au C2015G00531 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

TD 2015/9

Income tax:  value of goods taken from stock for private use for the 2014-15 income year

The Determination sets out the Commissioner’s position for the value of goods taken from stock for private use for the 2014-15 income year.

The Determination applies to the 2014-15 income year.

CR 2015/26

Income tax:  return of capital:  in specie distribution by Black Fire Minerals Ltd

The Ruling sets out the Commissioner’s position for shareholders of Black Fire Minerals Limited.

The Ruling applies from 1 July 2014 to 30 June 2015.

CR 2015/27

Income tax:  off-market share buy-back: Rio Tinto Limited

The Ruling sets out the Commissioner’s position for ordinary shareholders of Rio Tinto Limited.

The Ruling applies from 1 July 2014 to 30 June 2015.

 

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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.