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 2019/48 | Hivint Pty Limited – Employee Option Plan | The Ruling sets out the tax consequences for employees who acquired options under the Hivint Pty Limited Employee Option Plan. The Ruling applies from 1 July 2016 to 30 June 2019. |
CR 2019/49 | SA Lifetime Support Scheme – under the self-directed support program of services for assessed treatment and care needs | The Ruling sets out the tax consequences of payments for participants who enter into a self–directed support agreement for assessed treatment and care needs with SA Liftetime Support Scheme. The Ruling applies from 1 July 2014. |
LCR 2019/4 | Expansion of the taxable payments reporting system to road freight, security, investigation or surveillance, and information technology services | The Ruling provides the Commissioner’s view on applying amendments made by Schedule 2 of the Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018, in relation to the expansion of the taxable payments reporting system. The Ruling applies from 1 July 2019. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief description |
GSTR 2006/6 | Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 | The Addendum amends Goods and Services Tax Ruling GSTR 2006/6 to confirm the ATO view, providing greater certainty to the community to comply with their GST obligations. The Addendum applies before and after 14 August 2019. |