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 2018/16 | Income tax: Commonwealth Bank of Australia – CommBank PERLS X Capital Notes | The ruling sets out the Commissioner’s position on investors in Commonwealth Bank of Australia – CommBank PERLS X Capital Notes. The Ruling applies from 1 July 2017 to 30 June 2027 and continues to apply after 30 June 2027 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2018/17 | Income tax: Partial scrip for scrip roll-over: Acquisition of GPS IP Group Holdings Ltd by Easton Wealth Limited | The ruling sets out the Commissioner’s position on shareholders of the partial scrip for scrip roll-over in the acquisition of GPS IP Group Holdings Ltd by Easton Wealth Limited. The Ruling applies from 1 July 2016 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
CR 2015/53 | Income tax and fringe benefits tax: customers of Securatrak Pty Ltd who use the Soteria Trip Detail Report and the Soteria Trip Summary Report for their log book records | The Addendum amends Class Ruling CR 2015/53 to change the name of the company named in the class ruling from Securatrak Pty Ltd to Fleet Complete Australia Pty Ltd in view of a Canadian company, Fleet Complete, acquiring the company in October 2016. The Addendum applies on and from 1 October 2016. |