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 2013/22 | Income tax: ‘concessional contributions’ – allocation of a superannuation contribution with effect from a day in the financial year after the financial year in which the contribution was made | The Determination sets out the Commissioner’s opinion about the amount of the concessional contributions of an individual for a financial year in relation to an accumulation interest.
The Determination applies to contributions made on or after 1 July 2013 and amounts allocated with effect from a date on or after 1 July 2013, including an allocation with effect from a date on or after 1 July 2013 of a contribution made before 1 July 2013. |
CR 2013/83 | Goods and services tax: the amount of input tax credits for creditable acquisitions made by members of the Waste Contractors & Recyclers Association of NSW in respect of supplies from landfill waste disposal facility managers who are liable entities, in relation to the carbon pricing mechanism, under Subdivision B of Division 2 of Part 3 of the Clean Energy Act 2011 | The Ruling sets out the Commissioner’s opinion for all waste and recycling organisations that are full members of the Waste Contractors & Recyclers Association of NSW.
The Ruling applies to tax periods commencing on or after 1 July 2012. |
CR 2013/84 | Goods and services tax: the amount of input tax credits for creditable acquisitions made by members of the Waste Contractors & Recyclers Association of NSW in respect of supplies from landfill waste disposal facility managers who are liable to pay a waste levy under section 88 of the Protection of the Environment Operations Act 1997 (NSW) | The Ruling sets out the Commissioner’s opinion for all waste and recycling organisations that are full members of the Waste Contractors & Recyclers Association of NSW.
The Ruling applies to tax periods commencing on or after 1 July 2010. |
CR 2013/85 | Income tax and fringe benefits tax: clients of YourCarLog Pty Ltd who use the YourCarLog.com Logbook Report
| The Ruling sets out the Commissioner’s opinion for clients of YourCarLog Pty Ltd.
The Ruling applies from 1 April 2013. |
CR 2013/86 | Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers
| The Ruling sets out the Commissioner’s opinion for all employers that will make contributions to the Australian Portable Leave Scheme.
The Ruling applies from 1 April 2013. |
CR 2013/87 | Income tax: assessable income: payments received by employees under the Australian Portable Leave Scheme
| The Ruling sets out the Commissioner’s opinion for all employee members of the Australian Portable Leave Scheme.
The Ruling applies from 1 April 2013. |
CR 2013/88 | Income tax: Endeavour Energy’s Network Business Mix and Match Program | The Ruling sets out the Commissioner’s opinion for all employees of Endeavour Energy.
The Ruling applies from 13 November 2013 to 31 December 2015. |
CR 2013/89 | Income tax: The University of South Australia – Academic early retirement scheme
| The Ruling sets out the Commissioner’s opinion for employees of the University of South Australia.
The Ruling applies from 13 November 2013 to 30 June 2014. |
CR 2013/90 | Income tax: Department of Transport, Planning and Local Infrastructure (Corporate, Finance and Planning Groups) Voluntary Departure Program 2013‑14
| The Ruling sets out the Commissioner’s opinion for all ongoing staff employed by the Victorian Department of Transport, Planning and Local Infrastructure.
The Ruling applies from 13 November 2013 to 30 June 2014. |