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 2016/73 | Income tax: Scrip for scrip roll‑over – Caledonia group reorganisation: Caledonia Australia Trust | The Ruling sets out the Commissioner’s position for holders of units in Caledonia Australia Trust. The Ruling applies from 1 July 2016 to 30 June 2018. |
CR 2016/74 | Income tax: Scrip for scrip roll‑over – Caledonia group reorganisation: Caledonia Australia No. 2 Trust | The Ruling sets out the Commissioner’s position for holders of units in Caledonia Australia No. 2 Trust. The Ruling applies from 1 July 2016 to 30 June 2018. |
CR 2016/75 | Income tax: Scrip for scrip roll‑over – Caledonia group reorganisation: Caledonia Small Caps Trust | The Ruling sets out the Commissioner’s position for holders of units in Caledonia Small Caps Trust. The Ruling applies from 1 July 2016 to 30 June 2018. |
CR 2016/76 | Income tax: Scrip for scrip roll‑over – Caledonia group reorganisation: Caledonia Small Caps No. 2 Trust | The Ruling sets out the Commissioner’s position for holders of units in Caledonia Small Caps No. 2 Trust. The Ruling applies from 1 July 2016 to 30 June 2018. |
CR 2016/77 | Income tax: Scrip for scrip roll‑over – Caledonia group reorganisation: Caledonia (Private) Investment Trust | The Ruling sets out the Commissioner’s position for holders of units in Caledonia (Private) Investment Trust. The Ruling applies from 1 July 2016 to 30 June 2018. |
CR 2016/78 | Income tax: Scrip for scrip roll‑over – Caledonia group reorganisation: Caledonia (Private) Investment No. 2 Trust | The Ruling sets out the Commissioner’s position for holders of units in Caledonia (Private) Investment No. 2 Trust. The Ruling applies from 1 July 2016 to 30 June 2018. |
CR 2016/79 | Income tax: Patties Foods Limited Scheme of Arrangement and Payment of Special Dividend | The Ruling sets out the Commissioner’s position for shareholders of Patties Foods Limited. The Ruling applies from 1 July 2016 to 30 June 2017. |
CR 2016/80 | Income tax: ‘Queensland University of Technology Early Retirement Scheme 2016’ | The Ruling sets out the Commissioner’s position for employees of Queensland University of Technology who receive a payment under the scheme. The Ruling applies from 19 October 2016 to 31 October 2017. |