Notice of Rulings

Administered by Department of the Treasury

Legislation au C2015G00689 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
LCTD 2015/1	Luxury car tax: what is the luxury car tax threshold and the fuel-efficient car limit for 2015-16 financial year?	The Determination sets out the Commissioner’s position on the luxury car tax threshold and the fuel-efficient car limit for 2015-16 financial year. The Determination applies to the financial year commencing 1 July 2015.
TD 2015/11	Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2015	The Determination sets out the Commissioner’s position on the car parking threshold for the fringe benefits tax year commencing on 1 April 2015. The Determination applies to the FBT year commencing on 1 April 2015.
CR 2015/30	Income tax: Sandhurst Department of Health and Human Services Early Retirement Scheme 2015‑2016	The Ruling sets out the Commissioner’s position for all ongoing staff employed by the Department of Health and Human Services. The Ruling applies from 13 May 2015 to 31 July 2016.
CR 2015/31	Income tax: The Tasmanian Electro Metallurgical Company Proprietary Limited Early Retirement Scheme	The Ruling sets out the Commissioner’s position for employees of Tasmanian Electro Metallurgical Company Proprietary Limited who: are employed on a permanent basis, and are at least 54 years, but less than 65 years at the time of retirement. The Ruling applies from 13 May 2015 to 31 January 2016.
CR 2015/32	Income tax: off‑market share buy‑back: IMB Limited	The Ruling sets out the Commissioner’s position for ordinary shareholders of IMB Limited. The Ruling applies from 1 July 2014 to 30 June 2015.
CR 2015/33	Income tax: Singapore Telecommunications Limited – de-listing of CHESS Depositary Interests from the Australian Securities Exchange	The Ruling sets out the Commissioner’s position for holders of Singtel CHESS Depositary Interests. The Ruling applies to the income year ending 30 June 2015 and 30 June 2016.

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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.