Notice of Rulings, Notice of Addendum

Administered by Department of the Treasury

Legislation au C2018G00701 In force Gazette

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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

PR 2018/11

Income tax:  OnePath Life – OneCare Policy – Life Cover, Total and Permanent Disability Cover and/or Trauma Cover – Value Protector Option

The Ruling sets out the Commissioner’s position on Australian resident individuals (not acting in a trustee capacity) issued with a OneCare Policy by OnePath Life.

The Ruling applies from 1 July 2018 and applies only to the specified class of entities that enter into the scheme from 1 July 2018 until 30 June 2021, being its period of application and will continue to apply to those entities even after its period of application has ended for the scheme entered into during the period of application.

 

NOTICE OF ADDENDUM

Ruling Number

Subject

Brief Description

PR 2018/7

Income tax:  tax consequences of investing in PTrackERS

The Addendum amends Product Ruling PR 2018/7 to reflect an application period of three years.

The Addendum applies on and from 11 July 2018.

 

 

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.