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 |
TR 2014/7 | Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997 and determining the source of foreign currency hedging gains | The Ruling sets out the Commissioner’s position on deriving assessable gains and deductible losses from foreign currency hedging transactions.
The Ruling applies to years of income commencing on or after 1 July 2014. |
CR 2014/98 | Income tax: Ardent Leisure Group (ALG) Capital Reallocation | The Ruling sets out the Commissioner’s position for holders of Ardent Leisure Group stapled securities.
The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2014/99 | Income tax: demerger of Jacana Minerals Limited by Syrah Resources Limited | The Ruling sets out the Commissioner’s position for holders of ordinary shares in Syrah Resources Limited.
The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2014/100 | Income tax: The University of Western Australia 2014-15 Voluntary Early Retirement Scheme | The Ruling sets out the Commissioner’s position for all academic, professional and general staff employed by the University of Western Australia.
The Ruling applies from 11 December 2014 to 30 June 2015. |
CR 2014/101 | Income tax: unit for unit roll‑over: exchange of retail units in LHP Diversified Investments Fund for wholesale units | The Ruling sets out the Commissioner’s position for holders of retail class units in the LHP Diversified Investments Fund.
The Ruling applies from 1 July 2014 to 30 June 2015. |