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 |
CR 2015/34 | Income tax: Aristocrat Long Term Incentive Plan | The Ruling sets out the Commissioner’s position for all employees of Aristocrat Leisure Limited or its wholly owned subsidiaries. The Ruling applies from 1 October 2013. |
CR 2015/35 | Income tax: return of share capital: UGL Limited
| The Ruling sets out the Commissioner’s position for ordinary shareholders of UGL Limited. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/36 | Income tax: return of capital: Otto Energy Limited | The Ruling sets out the Commissioner’s position for holders of ordinary shares in Otto Energy Limited. The Ruling applies from 1 July 2014 to 30 June 2016. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
GSTA TPP 064 | Goods and services tax: are conduct moneys paid to a recipient of a subpoena for the production of documents or evidence in an Australian court subject to GST? | The Addendum amends Goods and Services Tax Advice GSTA TPP 064 to update the explanation concerning Division 81 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). An amendment is necessary as the explanation regarding the exception for Australian government agencies is out of date. This is because Division 81 of the GST Act was repealed and replaced with effect from 27 June 2011. An amendment is also required to update the reference to ‘connected with Australia’ to ‘connected with the indirect tax zone’ to reflect the change introduced by the Treasury Legislation Amendment (Repeal Day) Act 2015. In addition, some other minor changes have been made to improve the clarity of the advice. The Addendum applies on and from 27 June 2011, except for the change in subparagraph 1(b) of this Addendum which applies on and after 1 July 2015. |
GSTR 2004/4 | Goods and services tax: assignment of payment streams under a typical securitisation arrangement | The Addendum amends Goods and Services Tax Ruling GSTR 2004/4 to make reference to aspects of the decision in Federal Commissioner of Taxation v. MBI Properties Pty Ltd [2014] HCA 49; 2014 ATC 20-474; (2014) 92 ATR 241 that support the ATO view that is set out at paragraph 35 of the ruling. The Addendum applies both before and after its date of issue. |