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 2018/34 | Income tax: IPE Limited: return of share capital | The Ruling sets out the Commissioner’s position on the return of share capital to holders of ordinary shares in IPE Limited. The Ruling applies from 1 July 2017 |
CR 2018/35 | Income tax: CSL Limited: Non‑Executive Director Rights Plan | The Ruling sets out the Commissioner’s position for members of the CSL Limited Non‑Executive Director Rights Plan. The Ruling applies from 1 July 2018 |
LCR 2018/5 | First home super saver scheme | The Ruling sets out the Commissioner’s position on the operation of the First home super saver scheme. The Ruling applies from 1 July 2017 |
PR 2018/8 | Income tax: tax consequences for a Solar Gardener in an Enova Solar Garden Project | The Ruling sets out the Commissioner’s position on participating as a Solar Gardener in an Enova Solar Garden Project. The Ruling applies from 15 August 2018 |