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 2017/33 | Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the PBI Solutions Meals and Entertainment Card facility. | The Ruling sets out the Commissioner’s position on employer clients of PBI Benefit Solutions Pty Ltd who make use of the PBI Solutions Meals and Entertainment Card facility. The Ruling applies from 1 April 2017. |
CR 2017/34 | Fringe benefits tax: employer clients of Smartgroup Corporation Ltd who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the Smartgroup Meals and Entertainment Card facility | The Ruling sets out the Commissioner’s position on employer clients of Smartgroup Corporation Ltd who make use of the Smartgroup Meals and Entertainment Card facility. The Ruling applies from 1 April 2017. |
PR 2017/5 | Income tax: Quintis Sandalwood Album Project 2017 Sophisticated Investor Offer | The Ruling sets out the Commissioner’s position on Quintis Sandalwood Album Project 2017 Sophisticated Investor Offer. The Product Ruling applies prospectively from 14 June 2017, the date it is published. |
TD 2017/16 | Income tax: capital gains: what is the improvement threshold for the 2017‑18 income year under section 108‑85 of the Income Tax Assessment Act 1997? | The Determination sets out the Commissioner’s position on what the improvement threshold is for the 2017‑18 income year. The Taxation Determination applies for the 2017‑18 income year. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
PR 2014/17 | Income tax: tax consequences of investing in CDIs over interests in the SPDR® S&P 500® ETF Trust | The Addendum amends Product Ruling PR 2014/17 to reflect a change in the trustee of the SPDR® S&P 500® ETF Trust and to update the list of documents upon which the scheme that is the subject of this Ruling is identified and described. The Addendum applies on and from 17 September 2014. |
PR 2015/3 | Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2018 – Flexi Professional | The Addendum amends Product Ruling PR 2015/3 to incorporate the Supplementary Information Memorandum dated 29 May 2017. The Addendum applies on and from 1 April 2015. |