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 2014/34 | Income tax: Queensland Urban Utilities 2014 early retirement scheme
| The Ruling sets out the Commissioner’s opinion on the way in which the relevant provision(s) identified apply to the employees of Queensland Urban Utilities.
The Ruling applies from 31 December 2014. |
CR 2014/35 | Income tax: demutualisation of Transport Friendly Society Ltd | The Ruling sets out the Commissioner’s opinion on the way in which the relevant provisions identified apply to members of the Transport Friendly Society Ltd.
The Ruling applies from 1 July 2013 to 30 June 2016. |
PR 2014/5 | Income tax: Macquarie NRAS Trust
| The Product Ruling sets out the Commissioner’s opinion on the way in which the relevant provisions identified in the Ruling apply to investors in the Macquarie NRAS Trust.
The Product Ruling applies prospectively from 2 April 2014, the date it is published. |
PR 2014/6 | Income tax: tax consequences for a Borrower under an Equities First Holdings loan
| The Product Ruling sets out the Commissioner’s opinion on the way in which the relevant provisions identified in the Ruling apply to borrowers under an Equities First Holdings loan.
The Product Ruling applies prospectively from 2 April 2014, the date it is published. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
PR 2008/21W | Income tax: Barossa Vines Project 2007 – Applicant Group 2
| The addendum amends PR 2008/21W to provide an explanation to growers of the tax consequences from the termination of the Growers business. |
PR 2008/22W | Income tax: Barossa Vines Project 2007 – Applicant Group 2 (using finance from Barossa Vines Limited)
| The addendum amends PR 2008/22W to provide an explanation to growers of the tax consequences from the termination of the Growers business. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
PR 2007/32 | Income tax: Barossa Vines Project 2007 – Applicant Group 1 | Product Ruling PR 2007/32 is withdrawn with effect from 2 April 2014, the day it is published. |