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 2016/61 | Income tax: APN Champion Retail Fund – cancellation of units | The Ruling sets out the Commissioner’s opinion on the way in which the holders of units in the APN Champion Retail Fund are treated. The Ruling applies from 1 July 2016 to 30 June 2017. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
LCG 2016/3 | Small Business Restructure Roll‑over: genuine restructure of an ongoing business and related matters | The Addendum amends Law Companion Guidline LCG 2016/3 with the insertion of a new paragraph. The Addendum applies from 1 July 2016 |