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 |
TD 2015/13 | Income tax: capital gains: what is the improvement threshold for the 2015-16 income year under section 108-85 of the Income Tax Assessment Act 1997? | The Determination sets out the Commissioner’s opinion about the improvement threshold for the 2015-16 income year.
The Determination applies to the 2015‑16 income year only. |
TD 2015/14 | Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2015-16 income year? | The Determination sets out the Commissioner’s position for reasonable travel and overtime meal allowance expenses for the 2015-16 income year.
The Determination applies to the 2015‑16 income year only. |
CR 2015/44 | Income tax: the ‘Nyrstar Port Pirie Voluntary Early Retirement Scheme’ | The Ruling sets out the Commissioner’s position for employees of Nyrstar Port Pirie Pty Ltd who receive a payment under the scheme described within the Ruling.
The Ruling applies from 1 July 2015 to 15 October 2015. |
CR 2015/45 | Income tax: Restructure of AusNet Services | The Ruling sets out the Commissioner’s position for holders of stapled securities in AusNet Services.
The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/46 | Income tax: AusNet Services Employee Exempt Security Plan | The Ruling sets out the Commissioner’s position for participants who are covered by paragraph 3 of the Ruling.
The Ruling applies from 1 July 2011 to 30 June 2018. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
MT 2006/1 | The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number | The Addendum amends Miscellaneous Taxation Ruling MT 2006/1 to account for legislative changes arising from the commencement of the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012, the Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 and the Treasury Legislation Amendment (Repeal Day) Act 2014.
The Addendum applies on and from 1 July 2015. |