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 2015/65 | Income tax: scrip for scrip roll‑over: acquisition of Capital International Global Equities Fund units by Capital International World Equity | The Ruling sets out the Commissioners position to the holders of units in the Capital International Global Equities Fund.
The Ruling applies from 1 July 2015 to 30 June 2016 |
CR 2015/66 | Income tax: scrip for scrip roll‑over: acquisition of Capital International Global Equities Fund (Hedged) units by Capital International World Equity (Hedged) | The Ruling sets out the Commissioners position to the holders of units in the Capital International Global Equities Fund (Hedged).
The Ruling applies from 1 July 2015 to 30 June 2016. |
CR 2015/67 | Goods and services tax: GST treatment of waste management services supplied by NSW councils | The Ruling sets out the Commissioners position to all councils that are members of the Local Government Association of New South Wales (NSW) and the Shires Association of NSW.
The Ruling applies from 26 August 2015. |
CR 2015/68 | Income tax: Medal Incentive Funding payments provided by the Australian Olympic Committee | The Ruling sets out the Commissioners position for athletes who are not carrying on a business as a sportsperson and are in receipt of payments provided by the Australian Olympic Committee under the Medal Incentive Funding program.
The Ruling applies from 1 July 2014 to 30 June 2019. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
CR 2007/36 | Income tax: Medal Incentive Funding payments provided by the Australian Olympic Committee | The Addendum amends CR 2007/36 to reflect changes to the cessation of scheme. CR 2015/68 has issued to reflect the current scheme.
The Addendum applies on and from 26 August 2015. |