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 |
TD 2019/9 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986, what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2019? | This Determination sets out the car parking threshold for the fringe benefits tax year commencing 1 April 2019. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief description |
LCR 2016/8 | Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts | The Addendum amends Law Companion Ruling LCR 2016/8 to reflect amendments to the law made by the Treasury Laws Amendment (2018 Measures No. 4) Act 2019. The amendments in the Addendum apply from 1 April 2019. |
LCR 2016/9 | Superannuation reform: transfer balance cap | The Addendum amends Law Companion Ruling LCR 2016/9 to reflect amendments to the law made by the Treasury Laws Amendment (2018 Measures No. 4) Act 2019. The amendments in the Addendum apply from 1 April 2019. |
NOTICE OF WITHDRAWALS | ||
Ruling number | Subject | Brief description |
TD 2013/5 | Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986, what are the indexation factors for valuing non remote housing for the fringe benefits tax year commencing on 1 April 2013? | TD 2013/5 is withdrawn with effect from 5 June 2019. |
TD 2013/6 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2013? | TD 2013/6 is withdrawn with effect from 5 June 2019. |
TD 2013/7 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2013? | TD 2013/7 is withdrawn with effect from 5 June 2019. |
TD 2013/8 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2013? | TD 2013/8 is withdrawn with effect from 5 June 2019. |
TD 2013/9 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986, what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2013? | TD 2013/9 is withdrawn with effect from 5 June 2019. |