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 2014/4 | Income tax: Clough Limited Scheme of Arrangement and Special Dividend | The Ruling sets out the Commissioner’s opinion for all ordinary shareholders of Clough Limited.
The Ruling applies from 1 July 2013 to 30 June 2014. |
CR 2014/5 | Income tax: format of mobile phone invoice as evidence for donations to United Nations Children’s Fund via SMS | The Ruling sets out the Commissioner’s opinion for mobile phone subscribers who make a tax deductible gift to the United Nations Children’s Fund by way of SMS to a designated mobile phone number operated by a mobile phone carrier.
The Ruling applies from 1 February 2014 until 30 June 2019. |
PR 2014/1 | Income tax: the tax consequences of entering into a Non‑Entity Joint Venture Agreement with Tremplin Limited relating to participation in the National Rental Affordability Scheme (NRAS) | The Ruling sets out the Commissioner’s opinion in relation to participants of the Tremplin Non‑Entity Joint Venture Agreement.
The Ruling applies prospectively from 15 January 2014, the date it is published. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
CR 2012/56 | Income tax: CSR Limited ‑ CSR Employee Share Acquisition Plan ‑ return of capital
| The Addendum amends Class Ruling CR 2012/56 to explain the CGT consequences of the return of capital in relation to the time of acquisition of a CSR share for the purposes of the CGT discount.
The Addendum applies from 1 July 2010 to 30 June 2019. |
CR 2013/53 | Income tax: Essential Energy – Early Retirement Scheme | The Addendum amends Class Ruling CR 2013/53 to reflect a change in payments to be made to eligible employees covered by the Essential Energy Far West Electricity Enterprise Agreement 2011 who express an interest to retire under the early retirement scheme.
The Addendum applies on and from 10 July 2013. |
CR 2013/97 | Income tax: Essential Energy’s Network Business Mix and Match Program
| The Addendum amends Class Ruling CR 2013/97 to reflect a change in payments to be made to eligible employees who express an interest to retire under the early retirement scheme.
The Addendum applies on and from 11 December 2013. |