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.
NOTICES OF RULING | ||
Ruling Number | Subject | Brief Description |
CR 2016/23 | Income tax: off‑market share buy‑back: Caltex Australia Limited | The Ruling sets out the Commissioners position for ordinary shareholders of Caltex Australia Limited who participate in the scheme described in the Ruling The Ruling applies from 1 July 2015 to 30 June 2016. |
NOTICES OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
PR 2001/110W | Income tax: Great Southern Plantations 1998 | PR 2001/110W is amended to provide information about the consequence for Growers following the disposal of the Growers’ rights, titles and interests in the Project. The Addendum applies on and from 17 December 2013. |
PR 2001/111W | Income tax: Great Southern Plantations 1999 | PR 2001/111W is amended to provide information about the consequence for Growers following the disposal of the Growers’ rights, titles and interests in the Project. The Addendum applies on and from 17 December 2013.
|
PR 2001/112W | Income tax: Great Southern Plantations 2000 | PR 2001/112W is amended to provide information about the consequence for Growers following the disposal of the Growers’ rights, titles and interests in the Project. The Addendum applies on and from 17 December 2013.
|
NOTICES OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
PR 2008/68 | Income tax: Gunns Plantations Woodlot Project 2009 – Option 3 | PR 2008/68 is being withdrawn as the Project is being wound up following Gunns Plantations Limited entering into liquidation. The Ruling is withdrawn with effect from today. |
TD 93/40 | Fringe benefits tax: what are the indexation factors for valuing non‑remote housing and what are the values for remote area housing for the fringe benefits tax year commencing 1 April 1993 | TD 93/40 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
TD 93/41 | Fringe benefits tax: living away from home allowance benefits: what is the reasonable food component for expatriate employees? | TD 93/41 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
TD 93/59 | Fringe benefits tax: what are the new rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the year commencing 1 April 1993? | TD 93/59 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
TD 93/66 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing 1 April 1993? | TD 93/66 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
TD 93/123 | Income tax: what is the cost price limit for asset improvement for the purposes of subsection 160P(6) for the income year 1993‑94 and what is the associated indexation factor? | TD 93/123 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
TD 94/21 | Fringe benefits tax: what are the indexation factors for valuing non‑remote housing and what are the statutory amounts for the purposes of valuing remote area housing for the fringe benefit tax year commencing 1 April 1994? | TD 94/21 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
TD 94/22 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the year commencing 1 April 1994? | TD 94/22 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
TD 94/23 | Fringe benefits tax: what is the reasonable food component for expatriate employees for the purposes of Division 7 (Living‑Away‑From‑Home Allowance Fringe Benefits) of the Fringe Benefits Tax Assessment Act 1986? | TD 94/23 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
TD 94/29 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing 1 April 1994? | TD 94/29 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
TD 94/56 | Income tax: capital gains: for the 1994‑95 income year, (a) what is the indexation factor for section 160P (major improvements to pre‑CGT assets) of the Income Tax Assessment Act 1936 and (b) what is the associated indexed cost base threshold? | TD 94/56 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
LCTD 2003/1 | Luxury car tax: what is the luxury car tax threshold for the 2003 2004 financial year? | LCTD 2003/1 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
LCTD 2004/1 | Luxury car tax: what is the luxury car tax threshold for the 2004 2005 financial year? | LCTD 2004/1 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
LCTD 2005/1 | Luxury car tax: what is the luxury car tax threshold for the 2005‑2006 financial year? | LCTD 2005/1 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
LCTD 2006/1 | Luxury car tax: what is the luxury car tax threshold for the 2006‑2007 financial year? | LCTD 2006/1 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
LCTD 2007/1 | Luxury car tax: what is the luxury car tax threshold for the 2007‑2008 financial year? | LCTD 2007/1 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
LCTD 2008/1 | Luxury car tax: what is the luxury car tax threshold for the 2008‑2009 financial year? | LCTD 2008/1 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
LCTD 2009/1 | Luxury car tax: what is the luxury car tax threshold and fuel efficient car limit for the 2009‑10 financial year? | LCTD 2009/1 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
LCTD 2010/1 | Luxury car tax: what is the luxury car tax threshold and the fuel efficient car limit for the 2010‑11 financial year? | LCTD 2010/1 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
LCTD 2011/1 | Luxury car tax: what are the luxury car tax threshold and the fuel efficient car limit for the 2011‑12 financial year? | LCTD 2011/1 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |
LCTD 2012/1 | Luxury car tax: what is the luxury car tax threshold and the fuel efficient car limit for the 2012‑13 financial year? | LCTD 2012/1 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 20 April 2016. |