The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling number | Subject | Brief description |
CR 2019/69 | The University of Adelaide - early retirement scheme 2019 | The Ruling sets out tax consequences of an early retirement scheme implemented by the University of Adelaide. The Ruling applies from 6 November 2019 to 31 October 2020. |
CR 2019/70 | Suncorp Group Limited - return of capital | This Ruling sets out the income tax consequences for the shareholders who received the return of share capital from Suncorp Group Limited on 24 October 2019. This Ruling applies from 1 July 2019 to 30 June 2020. |
NOTICE OF ADDENDUM | ||
Ruling number | Subject | Brief description |
FTR 2008/1 | Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge | This Addendum amends Fuel Tax Ruling FTR 2008/1 to remove the example relating to bus air-conditioning and apply the reasoning of Jagot J. in Linfox Australia Pty Ltd v Commissioner of Taxation [2019] AATA 222 (Linfox AAT case) in relation to when fuel is acquired for use, in a vehicle, for travelling on a public road. The Addendum applies to taxable fuel acquired on or after 1 November 2019. |