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 2015/53 | Income tax and fringe benefits tax: customers of Securatrak Pty Ltd who use the Soteria Trip Detail Report and the Soteria Trip Summary Report for their log book records | The Ruling sets out the Commissioner’s position for customers of Securatrak Pty Ltd who use the Soteria Trip Detail Report and the Soteria Trip Summary Report. The Ruling applies from 1 April 2015. |
CR 2015/54 | Income tax: Keybridge Capital Ltd: return of capital and issue of Convertible Redeemable Promissory Notes | The Ruling sets out the Commissioner’s position for holders of ordinary shares in Keybridge Capital Limited. The Ruling applies from 30 June 2015 (the date of the return of capital) to 30 June 2020 (the end of the income year in which the Maturity Date of the CRPN falls). |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
GSTD 2012/1 | Goods and services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease? | The Addendum amends Goods and Services Tax Determination GSTD 2012/1 to refer to the High Court’s decision in Commissioner of Taxation v. MBI Properties Pty Ltd [2014] HCA 49, which is concerned with the goods and services tax consequences following the sale of residential premises that are subject to a lease. The Addendum applies on and from its date of issue. |