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 2014/88 | Goods and services tax: bus transport in New South Wales – offers of employment and subsequent recompense payments made under Bus Service Contracts | The Ruling sets out the Commissioner’s position for Bus Service Operators who enter into an agreement with Transport for New South Wales in the following bus service contracts:
The ruling applies from 1 July 2013 to 30 June 2021. |
CR 2014/89 | Income tax: RMIT University Academic Voluntary Departure Program 2014‑2015 (AVDP) | The Ruling sets out the Commissioner’s position for all academic staff of the Royal Melbourne Institute of Technology University.
The Ruling applies from 22 October 2014 to 22 October 2015. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
TD 2011/25 | Income tax: does the business profits article (Article 7) of Australia’s tax treaties apply to Australian sourced business profits of a foreign limited partnership (LP) where the LP is treated as fiscally transparent in a country with which Australia has entered into a tax treaty (tax treaty country) and the partners in the LP are residents of that tax treaty country? | The Addendum amends Taxation Determination TD 2011/25 to clarify that the profits are not dealt with under another Article of the Treaty.
The Addendum applies on and from 1 October 2014. |
CR 2014/63 | Income tax: Sydney Trains Maintenance Division Early Retirement Scheme | The Addendum amends Class Ruling CR 2014/63 to reflect a variation to extend the class of eligible employees to include another workgroup to express an interest in the early retirement scheme.
The Addendum applies on and from 6 August 2014. |