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 2014/21 | Income tax: where a right to acquire a beneficial interest in a share is granted subject to shareholder approval, is the right an ‘indeterminate right’ within the meaning of subsection 83A-340(1) of the Income Tax Assessment Act 1997? | The Determination sets out the Commissioner’s position on the indeterminate right of employees to acquire the right to acquire a beneficial interest in a share.
The Determination applies to years of income commencing both before and after its date of issue. |
CR 2014/97 | Income tax: Wotif.com Holdings Limited Scheme of Arrangement and Payment of Special Dividend | The Ruling sets out the Commissioner’s position for the holders of ordinary shares in Wotif.com Holdings Limited.
The Ruling applies from 1 July 2014 to 30 June 2015. |