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 2018/22 | Income tax: employment termination payment – NSW Ministry of Health | The Ruling sets out the Commissioner’s position on employment termination payments to employees of NSW Ministry of Health. The Ruling applies from 30 May 2018 to 30 June 2019 and continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2018/23 | Income tax: Members Equity Bank – ME Capital Notes | The Ruling sets out the Commissioner’s position on capital notes that were issued by the Members Equity Bank Limited on 28 November 2017. 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. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
GSTR 2004/1 | Goods and services tax: reduced credit acquisitions | The Addendum amends Goods and Services Tax Ruling GSTR 2004/1 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 and the A New Tax System (Goods and Services Tax) Regulations 1999 in relation to the GST treatment of digital currency and specifically reduced credit acquisitions. The Addendum applies on and from 1 July 2017. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
SMSFD 2013/2 | Self Managed Superannuation Funds: does a payment made as a result of a commutation of an account based pension count towards the minimum annual amount required to be paid under paragraph 1.06(9A)(a) of the Superannuation Industry (Supervision) Regulations 1994? | Withdrawn with effect from 1 July 2017. |
SMSFD 2014/1 | Self Managed Superannuation Funds: does a payment made as a result of a commutation of an account based pension that is a transition to retirement income stream count towards the minimum and maximum annual payment amounts set out in the SIS Regulations for such a pension? | Withdrawn with effect from 1 July 2017. |