The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
PR 2019/3 | Income tax: taxation consequences for a Customer entering into a Prepay Plus Agreement with Landmark | This Ruling sets out the Commissioner’s position on the tax consequences for a Customer entering into a Prepay Plus Agreement offered by Landmark Operations Limited (Landmark). The Ruling applies to specified class of entities that enter into the scheme from 1 July 2018 to 30 June 2021. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief description |
PR 2018/2 | Income tax: taxation consequences of investing in Macquarie Equity Lever Instalment Receipts | The Addendum amends Product Ruling PR 2018/2 to incorporate updates to the scheme documents. The updates in the Addendum apply before and after date of issue. |
PR 2018/3 | Income tax: tax consequences of investing in equities using the Macquarie Geared Equities Investment plus (2018 Product Brochure) | The Addendum amends Product Ruling PR 2018/3 to incorporate the Supplementary Product Brochure dated 24 May 2019 as a scheme document. The amendments in the Addendum apply before and after date of issue. |
NOTICE OF WITHDRAWALS | ||
Ruling number | Subject | Brief description |
TD 2012/5 | Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2012? | TD 2012/5 is withdrawn with effect from 12 June 2019. |
TD 2013/4 | Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit, for the fringe benefits tax year commencing on 1 April 2013 | TD 2013/4 is withdrawn with effect from 12 June 2019. |