COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling Number | Subject | Brief description |
LCR 2018/6 | Diverted profits tax | The Ruling addresses Schedule 1 to the Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017, which introduces a diverted profits tax for significant global entities and is provided to assist you with understanding the law. The ‘Specific issues for guidance’ section (paragraphs 10 to 50) is a public ruling, effective from 1 July 2017. |
PR 2018/12 | Income tax: Challenger CarePlus Annuity and Insurance | The Ruling sets out the Commissioner’s position on the Challenger CarePlus Annuity and Insurance. The Ruling applies from 1 July 2018 and applies only to the specified class of entities that enter into the scheme from 1 July 2018 until 30 June 2021, being its period of application. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief description |
PR 2015/10 | Income tax: Challenger CarePlus | The Addendum amends Product Ruling PR 2015/10 to incorporate a new Product Disclosure Statement and to reflect changes that the policy owner must purchase both the Annuity and Insurance. The Addendum applies on and from 14 August 2015. |
PR 2007/71 | The Product Rulings System | The Addendum amends Product Ruling PR 2007/71 to clarify and incorporate procedural updates that have occurred since it has been issued, as well as to reflect updates to the ATO’s website. The Addendum applies on and from 26 September 2018. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
CR 2013/6 | Income tax: Aquila Resources Limited Long Term Incentive Plan | Withdrawn with effect from 26 September 2018. |
CR 2014/30 | Income tax: Macmahon Holdings Limited 2009 and 2013 Executive Equity Plans | Withdrawn with effect from 26 September 2018. |