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 |
CR 2013/72 | Income tax: the ANU Voluntary Early Retirement Scheme (VERS) – Professional staff
| The Ruling sets out the Commissioner’s opinion about all Professional staff of the Australian National University.
The Ruling applies from 25 September 2013 to 31 December 2013. |
CR 2013/73 | Income tax: the ANU Voluntary Early Retirement Scheme (VERS) – Academic staff
| The Ruling sets out the Commissioner’s opinion about all Academic staff of the Australian National University.
The Ruling applies from 25 September 2013 to 31 December 2013. |
TD 2013/19 | Income tax: capital gains: what is the improvement threshold for the 2013‑14 income year under section 108‑85 of the Income Tax Assessment Act 1997?
| The Determination sets out the Commissioner’s opinion about the capital gains improvement threshold for 2013-14.
The Taxation Determination applies for the 2013‑14 income year. |
GSTD 2013/3 | Goods and services tax: does item 32 of the table in subregulation 70‑5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 apply to some extent in respect of an acquisition for a single fee by a managed investment fund that is a recognised trust scheme from a Responsible Entity? | The Determination sets out the Commissioner’s opinion about the acquisition for a single fee by a managed investment fund. The Determination applies from 1 July 2012. |