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 2017/26 | Income tax: scrip for scrip roll‑over: acquisition of Centuria Metropolitan REIT No. 2 by Centuria Metropolitan REIT No. 1 | The Ruling sets out the Commissioner’s position on holders of units in Centuria Metropolitan REIT No. 2. The Ruling applies from 1 July 2016 to 30 June 2017. |
CR 2017/27 | Income tax: Restructure of PRP Investment Trust | The Ruling sets out the Commissioner’s position on holders of Class A, Class B and Class E units in PRP Investment Trust. The Ruling applies from 1 July 2016 to 30 June 2017. |
CR 2017/28 | Income tax: ‘AGL Loy Yang Early Retirement Scheme 2017’ | The Ruling sets out the Commissioner’s position on employees of AGL Loy Yang Pty Limited and AGL Energy Limited. The Ruling applies from 19 April 2016 to 31 May 2017. |
PR 2017/3 | Income tax: tax consequences for a borrower being charged an ‘Indexed Rate’ of interest under a home loan | The Ruling sets out the Commissioner’s position on tax consequences for borrowers being charged an ‘Indexed Rate’ of interest under a home loan. The Ruling applies from 19 April 2017 to 30 June 2019. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
MT 2006/1 | The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number | The Addendum amends Miscellaneous Taxation Ruling MT 2006/1 to reflect amendments made to the A New Tax System (Australian Business Number) Act 1999 and A New Tax System (Goods and Service Tax ) Act 1999 by the Tax and Superannuation Laws Amendment (2016 Measures No.1) Act 2016. The Addendum applies from 1 October 2016. |
TR 2002/9 | Income tax: withholding from payments where recipient does not quote ABN | The Addendum amends Taxation Ruling TR 2002/9 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 and Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015. The Addendum applies from19 April 2017 |