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 2014/67 | Income tax: Essential Water Mix and Match Program | The Ruling provides the Commissioner’s position for all employees of Essential Water involved in the Mix and Match Program.
The Ruling applies from 27 August 2014 to 31 December 2015. |
CR 2014/68 | Income tax: Avant Mutual Group Limited – Retirement Reward Dividend | The Ruling provides the Commissioner’s position for all members of Avant Mutual Group Limited receiving the Retirement Reward Dividend.
The Ruling applies from 1 July 2015 to 30 June 2018. |
CR 2014/69 | Fringe benefits tax: employers who use the TomTom Telematics system for car log book and odometer records | The Ruling provides the Commissioner’s position for those employers who use the TomTom Sales BV telematics system for car log book record and odometer record keeping requirements.
The Ruling applies from 1 April 2014. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
GSTII | Detailed food list | The Addendum amends the Detailed food list to delete the entry for ‘tiramisu (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption)’ as some food items classified as tiramisu are GST-free.
The Addendum applies on and from 27 August 2014. |
PR 2009/28 | Income tax: Piangil Grower Project – 2008 (2009 Growers) | The Addendum amends Product Ruling PR 2009/28 withdrawal to provide information about the consequence for Growers following the termination of the Grower’s business.
The Addendum applies on and from 27 August 2014. |
PR 2010/3 | Income tax: AIL Almond Grower Project 2010 (on or before 15 June 2010) | The Addendum amends Product Ruling PR 2010/3 withdrawal to provide information about the consequence for Growers following the termination of the Grower’s business.
The Addendum applies on and from 27 August 2014. |
PR 2011/10 | Income tax: AIL Almond Grower Project –2010 (2011 Growers) (on or before 15 June 2011) | The Addendum amends Product Ruling PR 2011/10 withdrawal to provide information about the consequence for Growers following the termination of the Grower’s business.
The Addendum applies on and from 27 August 2014. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
IT 2527 | Income tax: Foreign Tax Credit System – procedures in relation to claims for foreign tax paid | Withdrawn with effect from 27 August 2014. |
CR 2013/2 | Income tax: assessable income: certain Australian Agency for International Development employees – deployed to Afghanistan to provide Official Development Assistance | Withdrawn with effect from 27 August 2014. |
PR 2007/54 | Income tax: 2007 Timbercorp Avocado & Fruit Project – Early Growers (to 15 June 2007) | Withdrawn with effect from 27 August 2014. |
PR 2007/64 | Income tax: 2007 Timbercorp Avocado & Fruit Project – Post 30 June Growers | Withdrawn with effect from 27 August 2014. |