Notice of Rulings, Notice of Addenda

Administered by Department of the Treasury

Legislation au C2014G00272 In force Gazette

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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 2014/16	Income tax: Downer EDI Limited Long Term Incentive Plan	The Ruling sets out the Commissioner’s opinion for directors and employees of Downer EDI Limited or its subsidiaries (Downer Group). The Ruling applies from 1 July 2013.
CR 2014/17	Income tax: Queensland University of Technology - Early Retirement Scheme 2014	The Ruling sets out the Commissioner’s opinion for all academic staff of the Queensland University of Technology. The Ruling applies from 12 February 2014 to 12 February 2015.
CR 2014/18	Income tax: Bradken Limited early retirement scheme	The Ruling sets out the Commissioner’s opinion for employees of Bradken Limited. The Ruling applies from 12 February 2014 to 31 July 2014.
CR 2014/19	Income tax: foreign income tax offset - Brazilian tax paid on employment income by Vale S.A. employees	The Ruling sets out the Commissioner’s opinion for persons employed by Vale S.A. in Brazil who are subsequently sent to Australia on assignment and continue to receive income from Vale S.A. on which Brazilian tax is paid. The Ruling applies from 1 July 2011.
CR 2014/20	Income tax: NSW Ageing, Disability and Home Care, Department of Family and Community Services (FACS), Direct Payment Agreement (DPA)	The Ruling sets out the Commissioner’s opinion for: individuals receiving disability funding who are eligible for services under the Disability Services Act 1993 (NSW), and who are participating in the DPA scheme, and any appointed nominee of a participant. The Ruling applies from 1 January 2014.
CR 2014/21	Income tax: Education and Training Grant payments provided by the Australian Cricketers Association (ACA)	The Ruling sets out the Commissioner’s opinion for: contracted Australian, state or rookie cricket players; and Australian, state or rookie cricket players who have retired or been delisted from one of these categories within the last year; who hold current ACA membership. The Ruling applies from 1 July 2013.

NOTICE OF ADDENDA
Ruling Number	Subject	Brief Description
PR 1999/20	Income tax: Timber Capital Plantation Prospectus 1999	The Addendum amends Product Ruling PR 1999/20 withdrawal to provide information about the consequence for growers regarding the amalgamation of the Timber Capital Plantation 1999 Prospectus with 4 other Timber Capital Plantation Projects from 1995 to 1999 to form Willmott Forest Projects 1995 ‑ 1999. The Addendum applies on and from 22 December 2011.
PR 2001/159	Income tax: Timber Capital Plantation Prospectus 1999	The Addendum amends Product Ruling PR 2001/159 withdrawal to provide information about the consequence for growers regarding the amalgamation of the Timber Capital Plantation 1999 Prospectus with 4 other Timber Capital Plantation Projects from 1995 to 1999 to form Willmott Forest Projects 1995 ‑ 1999. The Addendum applies on and from 22 December 2011.
PR 2002/113	Income tax: Timber Capital Plantation 1995 Prospectus	The Addendum amends Product Ruling PR 2002/113 withdrawal to provide information about the consequence for growers regarding the amalgamation of the Timber Capital Plantation 1995 Prospectus with 4 other Timber Capital Plantation Projects from 1996 to 1999 to form Willmott Forest Projects 1995 - 1999. The Addendum applies on and from 22 December 2011.
PR 2002/114	Income tax: Timber Capital Plantations 1996 Prospectus	The Addendum amends Product Ruling PR 2002/114 withdrawal to provide information about the consequence for growers regarding the amalgamation of the Timber Capital Plantation 1996 Prospectus with 4 other Timber Capital Plantation Projects from 1995 to 1999 to form Willmott Forest Projects 1995 - 1999. The Addendum applies on and from 22 December 2011.
PR 2002/115	Income tax: Timber Capital Plantations 1997 Prospectus	The Addendum amends Product Ruling PR 2002/115 withdrawal to provide information about the consequence for growers regarding the amalgamation of the Timber Capital Plantation 1997 Prospectus with 4 other Timber Capital Plantation Projects from 1995 to 1999 to form Willmott Forest Projects 1995 - 1999. The Addendum applies on and from 22 December 2011.
PR 2002/116	Income tax: Timber Capital Plantations 1998 Prospectus	The Addendum amends Product Ruling PR 2002/116 withdrawal to provide information about the consequence for growers regarding the amalgamation of the Timber Capital Plantation 1998 Prospectus with 4 other Timber Capital Plantation Projects from 1995 to 1999 to form Willmott Forest Projects 1995 - 1999. The Addendum applies on and from 22 December 2011.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.