COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from Australian Taxation Office or at http:// ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling Number | Subject | Brief Description |
CR 2016/60 | Income tax: the ‘SPARQ Solutions Early Retirement Scheme 2016’. | The Ruling sets out the Commissioner’s opinion on employees of SPARQ Solutions who receive a payment under the scheme. The Ruling applies from 24 August 2016 to 31 May 2018. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
TR 98/17 | Income tax: residency status of individuals entering Australia. | The Addendum amends Taxation Ruling TR 98/17 to provide minor updates and clarify how the law applies to individuals who come to Australia for a working holiday. The Addendum applies on and from 24 August 2016. |
CR 2007/88 | Fringe benefits tax: employer clients of Shakespeare & Associates who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of a Visa Salary Packaging Card (Meal Entertainment) facility. | The Addendum amends Class Ruling CR 2007/88 to take account of the application of the Tax and Superannuation Laws Amendment (2015 Measures No 5) Act 2015 to the concessional treatment of meal entertainment and entertainment facility leasing expense benefits provided under a salary packaging arrangement. The Addendum applies on and from 1 April 2016. |