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 |
TD 2015/1 | Income tax: where a personal services entity receives a payment from a service acquirer in relation to a period, is that payment personal services income within the meaning of subsection 84-5(1) of the Income Tax Assessment Act 1997 notwithstanding during that period the service provider is not providing services to the service acquirer until further called upon? | The Determination sets out the Commissioner’s position relating to payment of personal services income.
The Determination applies both before and after its date of issue. |
GSTD 2015/1 | Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999? | The Determination sets out the Commissioner’s position for the GST treatment of brokerage services provided in Australia to buy or sell financial products on overseas securities or future exchanges.
The Determination applies both before and after its date of issue. |
CR 2015/4 | Income tax: the Belmont Christian College Limited 2014-15 Early Retirement Scheme | The Ruling sets out the Commissioner’s position for employees of Belmont Christian College Ltd.
The Ruling applies from 29 January 2015 to 30 June 2015. |
CR 2015/5 | Income tax: scrip for scrip roll-over: acquisition of units in Folkestone Social Infrastructure Trust by Folkestone Education Trust | The Ruling sets out the Commissioner’s position for holders of units in the Folkestone Social Infrastructure Trust.
The Ruling applies from 19 December 2014 to 30 June 2015. |
CR 2015/6 | Income tax: GDF SUEZ International Employee Share Ownership Plan | The Ruling sets out the Commissioner’s position for employees of the Australian employing entities of the GDF SUEZ Group.
The Ruling applies from 1 July 2014. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
CR 2014/102 | Income tax: Murdoch University ATO Approved Voluntary Retirement Scheme | The Addendum amends Class Ruling CR 2014/102 to:
The Addendum applies on and from 17 December 2014. |