Notice of Rulings

Administered by Department of the Treasury

Legislation au C2017G01110 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 http://ato.gov.au/law.

NOTICE OF RULINGS

Ruling Number

Subject

Brief Description

CR 2017/71

Income tax:  the ANU Voluntary Early Retirement Scheme (VERS) 2017

This Ruling sets out the Commissioner’s position on Academic and Professional employees of the Australian National University and who receive a payment under the scheme.

The Ruling applies from 11 October 2017 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

CR 2017/72

Income tax:  Grower Shares – conversion of Namoi Cotton Co-operative to a company registered under the Corporations Act 2001 by way of variation

This Ruling sets out the Commissioner’s position on members of Namoi Cotton Co-operative Ltd.

This Ruling applies from 11 October 2017 to 30 June 2019 and continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

CR 2017/73

Income tax:  Namoi Capital Stock – conversion of Namoi Cotton Co-operative to a company registered under the Corporations Act 2001 by way of variation

This Ruling sets out the Commissioner’s position on the holders of co operative capital units in Namoi Cotton Co-operative Ltd.

This Ruling applies from 11 October 2017 to 30 June 2019 and continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

 

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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.