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 2017/75 | Income tax: Special dividend, rebalancing of stapled security structure: 360 Capital Group Limited | The Ruling sets out the Commissioner’s position on the holders of 360 Capital Group Limited stapled securities. The Ruling applies from 1 July 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 2017/76 | Fringe benefits tax: employers who use the EZY2C telematics system (EZY2C GPS Tracking System) for car log book record and odometer record keeping requirements | The Ruling sets out the Commissioner’s position on employers who use EZY2C telematics systems for car log book record and odometer record keeping requirements. The ruling applies from 1 April 2017 to 31 March 2022 and continues to apply after 31 March 2022 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2017/77 | Income tax: Dexus Funds Management Limited Capital Reallocation | The Ruling sets out the Commissioner’s position on registered Unitholders of Dexus Funds Management Limited Capital Reallocation. The Ruling applies from 1 July 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. |