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 |
GSTD 2014/1 | Goods and services tax: can you object to a private ruling that the Commissioner makes on the way in which section 105‑65 of Schedule 1 to the Taxation Administration Act 1953 applies or would apply to you? | The Determination sets out the Commissioner’s opinion in relation to the application of section 105-65 of Schedule 1 to the Taxation Administration Act 1953.
The Determination applies both before and after its date of issue. |
CR 2014/6 | Goods and services tax: the GST treatment of fees and charges imposed by NSW Councils in relation to matters involving administration, animals, approvals / permits, health, impounding and pest control | The Ruling sets out the Commissioner’s opinion for all Councils that are members of the Local Government and Shires Association of New South Wales.
The Ruling applies from 1 July 2013. |
CR 2014/7 | Income tax: payments assigned to representative public dentists under the Child Dental Benefits Schedule | The Ruling sets out the Commissioner’s opinion for representative public dentists under the child dental benefits scheme.
The Ruling applies from 1 January 2014. |
CR 2014/8 | Income tax: demerger of McAleese Limited by TTG Pty Ltd
| The Ruling sets out the Commissioner’s opinion for holders of ordinary shares in TTG Pty Ltd.
The Ruling applies from 1 July 2013 to 30 June 2014. |
CR 2014/9 | Income tax: Mirvac Group – capital reallocation
| The Ruling sets out the Commissioner’s opinion for holders of Mirvac Group stapled securities (each stapled security consisting of a share in Mirvac Limited (Mirvac) stapled to a unit in Mirvac Property Trust).
The Ruling applies from 1 July 2013 to 30 June 2014. |