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 2014/11 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2014. | The Determination sets out the Commissioner’s position on the car parking threshold commencing on 1 April 2014.
The Determination applies to the FBT year commencing on 1 April 2014. |
CR 2014/43 | Income tax: Goodman Group: Tax Exempt Employee Share Plan | The Ruling sets out the Commissioner’s position for employees of Goodman Property Services (Aust) Pty Ltd and Moorabin Airport Corporation Pty Ltd who are participants in the Goodman Group Tax Exempt Employee Share Plan.
The Ruling applies from 1 July 2012. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
TR 2012/8 | Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment | The Addendum amends Taxation Ruling TR 2012/8 to improve the terminology used in Example 3, to ensure there is no confusion in the application of the Ruling having regard to current employment and industrial laws.
The Addendum applies on and from 14 May 2014. |