Notice of Rulings

Administered by Department of the Treasury

Legislation au C2015G00300 In force Gazette

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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 2015/18

Income tax:  off‑market share buy‑back:  U&D Coal Limited

The Class Ruling sets out the Commissioner’s position for shareholders of U&D Coal Limited.

 

The Ruling applies from 1 July 2014 to 30 June 2015.

CR 2015/19

Income tax:  grants provided by the Australian Sports Commission under dAIS

The Class Ruling sets out the Commissioner’s position for athletes who are not carrying on a business as a sportsperson and are in receipt of a grant provided by the Australian Sports Commission under dAIS.

 

The Ruling applies from 1 July 2014 to 30 June 2019.

 

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.