Notice of Rulings, Notice of Addendum

Administered by Department of the Treasury

Legislation au C2014G00806 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 Branches of the Australian Taxation Office or at http://law.ato.gov.au.

NOTICE OF RULINGS

Ruling Number

Subject

Brief Description

CR 2014/44

Income tax:  treatment of transfer payments made to employees of Newcastle Port Corporation

The Ruling sets out the Commissioner’s position on transfer payments made to employees of Newcastle Port Corporation.

 

The Ruling applies from 21 May 2014.

CR 2014/45

Income tax:  proposed return of capital: eBet Ltd

 

The Ruling sets out the Commissioner’s position on eBet shareholders.

 

The Ruling applies from 1 July 2014 to 30 June 2015.

PR 2014/8

Income tax:  2004 Swan Hill Almond Grower Project (2004 Growers)

The Ruling sets out the Commissioner’s position for participants in the 2004 Swan Hill Almond Grower Project.

 

The Ruling applies from 21 May 2014.

 

NOTICE OF ADDENDUM

Ruling Number

Subject

Brief Description

TR 2011/5

Income tax:  objections against income tax assessments

The Addendum amends Taxation Ruling TR 20011/5 to clarify various issues and update the ruling as a result of recent  amendments made by the Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013.

 

The Addendum applies on and from 21 May 2014.

 

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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.