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 |
TR 2013/1 | Income tax: the identification of ‘employer’ for the purposes of the short‑term visit exception under the Income from Employment Article, or its equivalent, of Australia’s tax treaties | The Ruling explains the identification of employer for the purposes of the short-term visit exception.
The Ruling applies to income years commencing both before and after its date of issue. |
CR 2013/7 | Income tax: Queensland Government Department of Education, Training and Employment - early retirement scheme | The Ruling outlines the consequences for employees of Queensland Government Department of Education Training and Employment.
The Ruling applies from 30 January 2013 to 31 December 2013. |
CR 2013/8 | Income tax: demerger of Enterprise Uranium Ltd by Enterprise Metals Limited | The Ruling outlines the consequences for shareholders of Enterprise Metals Limited.
The Ruling applies from 1 July 2012 to 30 June 2013. |
CR 2013/9 | Income tax: foreign income tax offset: employee share scheme interests – ACE Insurance Ltd and ACE Group
| The Ruling outlines the consequences for employees of ACE Insurance Limited or any of its subsidiaries.
The Ruling applies from 1 July 2008. |
CR 2013/10 | Fringe benefits tax: employers who are clients of Andrews Airport Parking and who enter into the Corporate Bailment Agreement
| The Ruling outlines the consequences for employers who are clients of Shanahan Freight Holdings Pty Ltd tax consolidated group.
The Ruling applies from 1 April 2012 to 31 March 2013. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
TR 93/35 | Income tax: Medicare levy payable by persons entitled to full free medical treatment: dependants for Medicare levy purposes
| The addendum amends TR 93/35 to reflect the changes to the definition of a dependant pursuant to subsection 251R(3) of the Income Tax Assessment Act 1936 applicable to assessments for the 2005‑06 and later years of income.
The Addendum applies on and from 1 July 2005. |
TR 93/37 | Income tax: Medicare levy – Defence Force personnel on overseas postings
| The addendum amends TR 93/37 to reflect the changes to the definition of a dependant pursuant to subsection 251R(3) of the Income Tax Assessment Act 1936 applicable to assessments for the 2005‑06 and later years of income.
The Addendum applies on and from 1 July 2005. |