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 2018/30 | Income tax: IFM Infrastructure Funds – restructure | The Ruling sets out the Commissioner’s position on the unit holders in the IFM Infrastructure Funds restructure. The Ruling applies from 1 July 2018 |
CR 2018/31 | Income tax: sale of Westfield Group stapled securities to Unibail-Rodamco SE – capital gains tax consequences | The Ruling sets out the Commissioner’s position on the capital gains tax consequences of the sale of Westfeild Group stapled securitues. The Ruling applies from 1 July 2017 |
TD 2018/11 | Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2018–19 income year? | The Determination sets out the Commissioner’s position on the reasonable travel and overtime meal allowances expense amountsfor the 2018–19 income year. This Determination applies to the 2018–19 income year only |
TD 2018/12 | Income tax: schemes that limit a taxable presence in Australia under section 177DA of the Income Tax Assessment Act 1936 – meaning of ‘directly in connection with’ | The Determination sets out the Commissioner’s position on the meaning of ‘directly in connection with’ for schemes that limit a taxable presence in Australia under section 177DA of the Income Tax Assessment Act 1936. The Determination applies to years of income commencing both before and after its date of issue. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
WETR 2006/1 | Wine equalisation tax: the operation of the producer rebate for producers of wine in New Zealand | This Addendum amends WETR 2006/1 to update the changes made to the producer rebate for producers of wine in New Zealand. The Addendum applies before and after date of issue. |
WETR 2009/1 | Wine equalisation tax: the operation of the wine equalisation tax system | This Addendum amends WETR 2009/1 to update the changes made to quoting and wine equalisation tax (WET) credit rules. The Addendum applies before and after date of issue. |
WETR 2009/2 | Wine equalisation tax: operation of the producer rebate for other than New Zealand participants | This Addendum amends WETR 2009/2 to update the changes made to the producer rebate for other than New Zealand participants. The Addendum applies before and after date of issue. |