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 2013/99 | Income tax: Village Roadshow Limited – return of capital | The Ruling sets out the Commissioner’s opinion for all shareholders of Village Roadshow Limited.
The Ruling applies from 1 July 2013 to 30 June 2014. |
CR 2013/100 | Income tax: University of Tasmania 2014 early retirement scheme | The Ruling sets out the Commissioner’s opinion for all employees of the University of Tasmania (UTAS).
The Ruling applies from 1 January 2014 to 31 December 2014. |
CR 2013/101 | Income tax: early retirement scheme – Melbourne Health | The Ruling sets out the Commissioner’s opinion for all employees of Melbourne Health.
The Ruling applies from 18 December 2013 to 30 April 2014. |
CR 2013/102 | Income tax: Sydney Airport Trust 2 – interposing a new head company | The Ruling sets out the Commissioner’s opinion for the holders of ordinary units in Sydney Airport Trust 2 (SAT2).
The Ruling applies from 1 July 2013 to 30 June 2014. |
CR 2013/103 | Income tax: Multiplex Development and Opportunity Fund - Return of capital | The Ruling sets out the Commissioner’s opinion for the holders of Multiplex Development and Opportunity Fund (MDOF) units.
The Ruling applies from 1 July 2013 to 30 June 2014. |
PR 2013/23 | Income tax: tax consequences for an investor in a Westpac Retirement Deposit | The Ruling sets out the Commissioner’s opinion in relation to investments in Westpac Retirement Deposit.
The Ruling applies prospectively from 18 December 2013. |
PR 2013/24 | Income tax: Challenger Guaranteed Annuity (Liquid Lifetime) | The Ruling sets out the Commissioner’s opinion for investments in the Challenger Guaranteed Annuity (Liquid Lifetime) policy (Annuity).
The Ruling applies prospectively from 1 July 2013. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
PR 2006/66 | Income tax: ITC Red Mahogany Project 2006 – Pre 1 July 2006 Growers | The Addendum amends Product Ruling PR 2006/66W to provide information about the tax consequences for Growers following the termination of the Project.
The Addendum applies on and from 18 December 2013. |
PR 2006/67 | Income tax: ITC Red Mahogany Project 2006 – Post 30 June 2006 Growers | The Addendum amends Product Ruling PR 2006/67W to provide information about the tax consequences for Growers following the termination of the Project.
The Addendum applies on and from 18 December 2013. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
PR 2007/18 | Income tax: ITC Red Mahogany Project 2007 | Withdrawn with effect from 18 December 2013. |
PR 2013/3 | Income tax: tax consequences for an investor in a Westpac Annuity Deposit
| Withdrawn with effect from 18 December 2013. |