Notice of Rulings 7 July 2021
The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULINGS | ||
Ruling number | Subject | Brief description |
CR 2021/42 | APG Self Storage Trusts – scrip for scrip roll-over | This Ruling sets out the tax consequences for holders of units in Arrowfield Self Storage Trust No.2, APG Self Storage Trust No. 3, APG Self Storage Trust No. 4, StoreInvest Income Growth Fund, APG Self Storage Trust No. 9 and APG Self Storage Trust No. 11 that exchanged their units for units in StoreInvest Enhanced Income Fund No. 1. This Ruling applies from 1 July 2020 to 30 June 2022. |
CR 2021/43 | Airservices Australia – early retirement scheme 2021 | This Ruling sets out the tax consequences of an early retirement scheme implemented by Airservices Australia. This Ruling applies from 8 July 2021 to 30 June 2022. |
NOTICE OF WITHDRAWAL | ||
Ruling number | Subject | Brief description |
TD 2015/14 | Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2015–16 income year? | This Ruling is withdrawn effective from 8 July 2021. |