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 2015/7 | Income tax: assessability of income and expenses incurred by clubs and societies co‑ordinated by the University of Sydney Union | The Ruling sets out the Commissioner’s position for all clubs and societies established under the clubs and societies program co‑ordinated by the University of Sydney Union.
The Ruling applies from 1 July 2012 to 8 December 2019. |
CR 2015/8 | Income tax: Crowe Horwath Australasia Ltd Scheme of Arrangement and Special Dividend | The Ruling sets out the Commissioner’s position for ordinary shareholders of Crowe Horwath Australasia Ltd (CRH) who held their CRH shares on capital account; participated in the CRH Scheme of Arrangement under which Findex Australia Pty Ltd acquired all of the shares in CRH and received the Special Dividend, and are not subject to the taxation of financial arrangement rules in Division 230 of the Income Tax Assessment Act 1997 in relation to gains and losses on their CRH shares.
The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/9 | Fringe benefits tax: health and fitness equipment services provided by EFM Corporate Pty Ltd | The Ruling sets out the Commissioner’s position for employers who make the health and fitness equipment supplied by EFM Corporate Pty Ltd available to their employees.
The Ruling applies from 1 April 2014 to 31 March 2021. |