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 |
TD 2013/17 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2013 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | The Determination sets out the benchmark interest rate for the purposes of sections 109N and 109E of the Income Tax Assessment Act 1936. The Determination applies to the income year commencing on 1 July 2013. |
CR 2013/51 | Income tax: early retirement scheme – South Australia Department for Education and Child Development
| The Ruling sets out the Commissioner’s opinion for employees of the South Australia Department for Education and Child Development. The Ruling applies from 10 July 2013 to 30 June 2014. |
CR 2013/52 | Income tax: NRMA Motoring Services Early Retirement Incentive Scheme | The Ruling sets out the Commissioner’s opinion for employees of NRMA Motoring & Services. The Ruling applies from 10 July 2013 to 30 June 2014. |
CR 2013/53 | Income tax: Essential Energy - Early Retirement Scheme
| The Ruling sets out the Commissioner’s opinion for employees of Essential Energy. The Ruling applies from 10 July 2013 to 31 December 2014. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
GSTR 2006/9 | Goods and services tax: supplies | The Addendum amends Goods and Services Tax Ruling GSTR 2006/9 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. The Addendum also makes other minor amendments. The Addendum applies on and from 1 July 2012. |
GSTR 2006/10 | Goods and services tax: insurance settlements and entitlements to input tax credits | The Addendum amends Goods and Services Tax Ruling GSTR 2006/10 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. The Addendum applies on and from 1 July 2012. |
NOTICE OF ADDENDUM TO WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
TR 2000/8 | Income tax: investment schemes | The Notice of Withdrawal for Taxation Ruling TR 2000/8 is amended to provide information about the outcome of a test case following the change of the Australian Taxation Office view published in TR 2007/8. TR 2007/8 was withdrawn on 11 February 2009 following the outcome of the test case. The Addendum applies on and from 10 July 2013. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
CR 2013/46 | Income tax: early retirement scheme – South Australia Department for Education and Child Development | Class Ruling CR 2012/46 is withdrawn with effect from today. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
CR 2013/50 | Income tax: Ausgrid – Early Retirement Scheme
| The Erratum corrects Class Ruling CR 2013/50 to correct the table of contents, paragraph numbers and date of Commissioner’s approval. The Erratum applies on and from 3 July 2013. |