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 |
CR 2019/8 | Fringe benefits tax: clients who use Two10degrees Pty Ltd Global Alerting Platform in Vehicle Management System for car log book and odometer records | The Ruling sets out the Commissioner’s position on those employers who use Two10degrees Pty Ltd’s Global Alerting Platform in Vehicle Management System for car log book and odometer record keeping requirements. The Ruling applies from 1 April 2018. |
CR 2019/9 | Income tax: unit for unit roll-over: exchange of units in Ophir High Conviction Fund for replacement units | The Ruling sets out the Commissioner’s position on holders of units in the Ophir High Conviction Fund (Ophir HCF). The Ruling applies from 1 July 2018 to 30 June 2019. The Ruling continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
TR 2004/11A | Income tax: consolidation: the meaning and application of the single entity rule in Part 3‑90 of the Income Tax Assessment Act 1997 | This addendum amends Taxation Ruling 2004/11 to include an appendix explaining the Commissioner’s view of the decision of the Full Federal Court in Channel Pastoral Holdings Pty Ltd v. Federal Commissioner of Taxation. The appendix provides guidance on how the Commissioner will administer the relevant provisions of Part IVA of the Income Tax Assessment Act 1936 and Part 3‑90 of the Income Tax Assessment Act 1997 following the decision of the Full Federal Court in that case. This Addendum applies on and from 30 January 2019. |