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 |
TR 2013/5 | Income tax: when a superannuation income stream commences and ceases | The Ruling explains the Commissioner’s opinion on when a superannuation income stream commences and when it ceases, and consequently when a superannuation income stream is payable.
The Ruling applies from 1 July 2007. |
SMSFD 2013/2 | Self Managed Superannuation Funds: does a payment made as a result of a commutation of an account based pension count towards the minimum annual amount required to be paid under paragraph 1.06(9A)(a) of the Superannuation Industry (Supervision) Regulations 1994? | The Determination represents the Commissioner’s view regarding a payment made as a result of a partial commutation of an account based pension.
The Determination applies from 1 July 2007. |
CR 2013/56 | Income tax: treatment of transfer payments to employees of NSW Roads & Maritime Services following the outsourcing of road maintenance operations to a private operator
| The Ruling sets out the Commissioner’s opinion for all relevant New South Wales Roads and Maritime Services maintenance employees.
The Ruling applies from the issue date of this ruling to 30 June 2015. |
CR 2013/57 | Income tax: return of share capital: Ridley Corporation Limited
| The Ruling sets out the Commissioner’s opinion for shareholders of Ridley Corporation Limited.
The Ruling applies from 3 July 2013 to 30 June 2014. |
CR 2013/58 | Income tax: scrip for scrip: exchange of options in Bathurst Resources Limited for options in NZ NewCo
| The Ruling sets out the Commissioner’s opinion for option holders of Bathurst Resources Limited.
The Ruling applies from 1 July 2012 to 30 June 2014. |
CR 2013/59 | Income tax: Australian Government Direct Athlete Support Scheme payments provided by the Australian Sports Commission
| The Ruling sets out the Commissioner’s opinion for athletes who are not carrying on a business as a sportsperson and are in receipt of payments provided by the Australian Sports Commission under the Australian Government Direct Athlete Support Scheme.
The Ruling applies from 1 July 2010. |
CR 2013/60 | Income tax: exchange of performance rights in Bathurst Resources Limited for performance rights in NZ NewCo
| The Ruling sets out the Commissioner’s opinion for all persons who hold performance rights in Bathurst Resources Limited.
The Ruling applies from 1 July 2012 to 30 June 2014. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
GSTR 2003/4 | Goods and services tax: stores and spare parts for international flights and voyages
| The Addendum amends Goods and Services Tax Ruling GSTR 2003/4 to reflect changes made by Indirect Tax Laws Amendment (Assessment) Act 2012 which came into effect on 1 July 2012
The Addendum applies on and from 1 July 2012. |
NOTICE OF ADDENDA TO WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
PR 2004/32 | Income tax: Macquarie Forestry Investment 2004
| The addendum amends Product Ruling PR 2004/32W to provide information about the consequences for Growers for the granting of easements over land in relation to the Timber Product.
The Addendum applies from 10 July 2013. |
PR 2005/36 | Income tax: Macquarie Forestry Investment 2005 (Pre 1 July 2005 Growers)
| The addendum amends Product Ruling PR 2005/36W to provide information about the consequences for Growers for the granting of easements over land in relation to the Timber Product.
The Addendum applies from 10 July 2013. |
PR 2005/37 | Income tax: Macquarie Forestry Investment 2005 (Post 30 June 2005 Growers)
| The addendum amends Product Ruling PR 2005/37W to provide information about the consequences for Growers for the granting of easements over land in relation to the Timber Product.
The Addendum applies from 10 July 2013. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
PR 2007/14 | Income tax: ITC Teak Project 2007
| Product Ruling PR 2007/14 is withdrawn with effect from 31 July 2013. |