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 2017/51 | Income tax: ‘EnergyAustralia Yallourn Early Retirement Scheme 2017’ | The Ruling sets out the Commissioner’s position on the implementation of the EnergyAustralia Yallourn Early Retirement Scheme 2017. The Ruling applies from 2 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 2017/52 | Income tax: ‘Alcoa of Australia Limited Early Retirement Scheme 2017’ | The Ruling sets out the Commissioner’s position on employees of Alcoa of Australia Limited who receive a payment under the Alcoa of Australia Limited Early Retirement Scheme 2017. The Ruling applies from 2 November 2017 to 30 July 2018 and continues to apply after 30 July 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
PR 2017/9 | Income tax: OnePath Life – OneCare Policy – Life Cover, Total and Permanent Disability Cover and/or Trauma Cover | The Ruling sets out the Commissioner’s opinion on the payment of insurance benefits offered by One Path Life Limited in respect of Life Cover, Total and Permanent Disability Cover and/or Trauma Comprehensive Cover. The Product Ruling applies from 1 July 2017 and applies only to the specified class of entities that enter into the scheme from 1 July 2017 until 30 June 2020, being its period of application. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
CR 2016/18 | Fringe benefits tax: employer clients of Community CPS Australia Limited trading as Beyond Bank Australia who are subject to the provisions of either section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 and make use of the Salary Packaging Card facility | The Addendum amends Class Ruling CR 2016/18 to update the description of the card being provided under the arrangement. The Addendum applies on and from 1 July 2017. |
CR 2016/85 | Fringe benefits tax: employer clients of Community CPS Australia Limited trading as Beyond Bank Australia who are subject to the provisions of either section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 and make use of the Meal Entertainment Card facility | The Addendum amends Class Ruling CR 2016/85 to update the description of the card being provided under the arrangement. The Addendum applies on and from 1 July 2017. |