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 2016/66 | Income tax: CGT rollover - exchange of shares in Ecosave Holdings Limited for shares in Ecosave Holdings Inc. | The Ruling sets out the Commissioner’s position for ordinary shareholders in Ecosave Holdings Limited. The Ruling applies from 1 July 2015 to 30 June 2016. |
CR 2016/67 | Income tax: the ‘Griffith University Early Retirement Scheme 2016. | The Ruling sets out the Commissioner’s position for those employees of Griffith University who take part in the Scheme. The Ruling applies from 28 September 2016 to 23 December 2016. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
CR 2014/75 | Fringe benefits tax: employer clients of Emerchants Payment Solutions Limited (Emerchants) who are subject to the provisions of either section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 and make use of the Emerchants' Living Expenses Card facility. | The Addendum amends Class Ruling CR 2014/75 to state that either the Debit BIN or Credit BIN cards can be used by employees to provide either type of fringe benefits. The Addendum applies on and from 28 September 2016. |