COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling Number | Subject | Brief Description |
CR 2017/55 | Income tax: ‘ENGIE Loy Yang Early Retirement Scheme 2017’ | The Ruling sets out the Commissioner’s position on employees of IPM Operation & Maintenance Loy Yang Pty Ltd and International Power (Australia) Pty Ltd who receive a payment under the heading Scheme. The Ruling applies from 23 August 2017 to 31 August 2019 and continues to apply after 31 August 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2017/56 | Income tax: the ‘South East Water Corporation Early Retirement Scheme 2017’ | The Ruling sets out the Commissioner’s position on employees of South East Water Corporation who receive a payment under the Scheme. The Ruling applies from 23 August 2017 to 28 February 2018 and continues to apply after 28 February 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2017/57 | Income tax: Scrip for scrip roll‑over –Charter Hall Long WALE REIT Simplification | The Ruling sets out the Commissioner’s position on holders of units in Charter Hall Direct Industrial Fund; Canning Vale Logistics Trust No.1; 218 Bannister Road Trust; CPOF Kogarah Holding Trust; CHPT Dandenong Trust; Franklin Street Property Trust and LWR Finance Trust. This Ruling applies from 1 July 2016 to 30 June 2019. |
CR 2017/58 | Income tax: Arconic Inc. – Employee Share Scheme | The Ruling sets out the Commissioner’s position on the ‘South East Water Corporation Early Retirement Scheme 2017’. The Ruling applies from 1 July 2016 to 30 June 2017 and continues to apply after 30 June 2017 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2017/59 | Income tax: Alcoa Corporation – Separation from Alcoa Inc. (now Arconic Inc.) – Employee Share Scheme | The Ruling sets out the Commissioner’s position on the Alcoa Corporation – Separation from Alcoa Inc. (now Arconic Inc.) – Employee Share Scheme. The Ruling applies from 1 July 2016 to 30 June 2017 and continues to apply after 30 June 2017 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
PR 2014/14 | Income tax: OnePath Life Limited – OneCare Policy – Life Cover, Total and Permanent Disability Cover and/or Trauma Cover | The addendum amends Product Ruling PR 2014/14 to incorporate the Product Disclosure Statement and Policy Terms dated 6 November 2016 and the Supplementary Product Disclosure Statement dated 18 March 2017. The Addendum applies on and from 1 July 2014. |