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 2015/106 | Income tax and fringe benefits tax: use of the Mobilyser app report to calculate an income tax deduction or fringe benefits tax liability | The Ruling sets out the Commissioners position for individual taxpayers and employers who use the Mobilyser app report as set out within the Ruling. The Ruling applies from 10 November 2014 to 10 November 2019. |
CR 2015/107 | Income tax: EQT Group restructure – employee share schemes – treatment of shares or rights | The Ruling sets out the Commissioners position for employees of EQT Holdings Limited. The Ruling applies from 1 July 2015 to 30 June 2016. |
CR 2015/108 | Income tax: Macquarie Group Limited – Macquarie Group Capital Notes 2 | The Ruling sets out the Commissioners position for investors who acquired fully paid, unsecured, subordinated, mandatorily convertible notes issued by Macquarie Group Limited. The Ruling applies from 1 July 2015 to 30 June 2024. |
CR 2015/109 | Income tax: Alphabet Inc. – employee share schemes, scrip for scrip roll-over, Division 615 roll-over | The Ruling sets out the Commissioners position for employees of Google Inc. and its subsidiaries, Google Australia Pty Ltd and Google Payments Australia Pty Ltd. The Ruling applies from 1 July 2015 to 30 June 2016. |
CR 2015/110 | Income tax: The Village Building Co Limited - conversion of shares, variation of rights and selective capital reduction | The Ruling sets out the Commissioners position for holders of ordinary shares in The Village Building Co Limited. The Ruling applies from 1 July 2015 to 30 June 2016. |
CR 2015/111 | Fringe benefits tax: corporate clients of McMillan Shakespeare Limited and its subsidiaries (McMillan Shakespeare) who participate in McMillan Shakespeare’s bus travel benefit scheme | The Ruling sets out the Commissioners position for employers who are clients of McMillan Shakespeare Limited and its subsidiaries. The Ruling applies from the 16 December 2015. |
PR 2015/11 | Income tax: ATC Insurance Solutions – Professional Sports Person Personal Accident & Illness Insurance | The Ruling sets out the Commissioners position for individuals who participate in the scheme specified in the Ruling which involves the payment of insurance benefits under a Professional Sports Person Personal Accident and Illness Insurance policy for professional sports people, issued by ATC Insurance Solutions Pty Ltd. The Ruling applies from 1 July 2015. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
PR 2013/23 | Income tax: tax consequences for an investor in a Westpac Retirement Deposit | The Addendum amends PR 2013/23 to include a new Product Disclosure Statement and to reflect an amendment made to the Westpac Retirement Deposits. The Addendum applies on and from 18 December 2013. |