Notice of Rulings, Notice of Addenda

Administered by Department of the Treasury

Legislation au C2014G01294 In force Gazette

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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 2014/63	Income tax: Sydney Trains Maintenance Division Early Retirement Scheme	The Ruling sets out the Commissioner’s position for all employees of Sydney Trains who participate in the Maintenance Division Early Retirement Scheme. The Ruling applies from 6 August 2014 to 31 December 2015.
CR 2014/64	Income tax: Merger of Life Technologies Corporation, Thermo Fisher Scientific Inc and Polpis Merger Sub Co – Life Technologies Corporation 2009 Equity Incentive Plan	The Ruling sets out the Commissioner’s position for all persons who: are employees of Life Technologies Australia Pty Limited who were issued with options or Restricted Stock Units (RSUs) under the Life Technologies Corporation 2009 Equity Incentive Plan effective 30 April 2009 held those options or RSUs at the time of the merger between Life Technologies Corporation, Thermo Fisher Scientific Inc and Polpis Merger Sub Co on 3 February 2014, and are residents of Australia within the meaning of subsection 6(1) of the Income Tax Assessment Act 1936 and are not temporary residents within the meaning of subsection 995‑1(1) of the Income Tax Assessment Act 1997. The Ruling applies from 1 July 2013.
CR 2014/65	Income tax: treatment of transfer payments to employees of Macquarie Generation following the sale of business to a private sector entity	The Ruling sets out the Commissioner’s position for all business sale divisions employees of Macquarie Generation who: cease employment with Macquarie Generation, take up employment with the successful purchaser of the business, and receive a ‘transfer payment’ from Macquarie Generation or from the State as Macquarie Generation’s owner. The Ruling applies from 6 August 2014 to 30 June 2015.

NOTICE OF ADDENDA
Ruling Number	Subject	Brief Description
TR 2014/4	Income tax: effective life of depreciating assets (applicable from 1 July 2014)	The Addendum amends Taxation Ruling TR 2014/4 to insert missing entries and words, correct a heading description and remove the incorrect use of an asterisk. The Addendum applies on and from 1 July 2014.
PR 2007/71	The Product Rulings system	The Addendum amends Product Ruling PR 2007/71 to clarify and incorporate procedural and policy updates that have occurred since it issued. The Addendum applies on and from 6 August 2014.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.