COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling Number | Subject | Brief Description |
CR 2017/78 | Income tax: Seymour Whyte Limited Scheme of Arrangement and Special Dividends | The Ruling sets out the Commissioner’s position on ordinary shareholders of Seymour Whyte Limited Scheme of Arrangement and Special Dividends. The Ruling applies from 1 July 2017 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2017/79 | Fuel tax credits: clients of GPSI Group Pty Ltd who use the Fuel Tax Credit Report generated by the GPSI FleetConnect System for calculating the kilometres travelled in a vehicle as a record for fuel tax credit purposes | The Ruling sets out the Commissioner’s position on clients of GPSI Group Pty Ltd who use the Fuel Tax Credit Report generated by the GPSI FleetConnect System for calculating the kilometres travelled in a vehicle as a record for fuel tax credit purposes. The Ruling applies from 20 June 2017 to 30 June 2020. |
CR 2017/80 | Income tax: Programmed Maintenance Services Limited – Scheme of Arrangement and Special Dividend | The Ruling sets out the Commissioner’s position on shareholders of Programmed Maintenance Services Limited. The Ruling applies from 1 July 2017 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2017/81 | Income tax: ‘Radio Frequency Systems Pty Limited Retirement Scheme 2017’ | The Ruling sets out the Commissioner’s position on employees of Radio Frequency Systems Pty Limited Retirement Scheme 2017 who receive a payment under the scheme. The Ruling applies from 15 November 2017 to 31 March 2018 and continues to apply after 31 March 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |