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 2014/7 | Income tax: in what circumstances is a bank account of a complying superannuation fund a segregated current pension asset under section 295‑385 of the Income Tax Assessment Act 1997? | The Determination is an expression of the Commissioner’s opinion on bank accounts and complying superannuation funds.
The Determination applies to income years commencing both before and after its date of issue. |
CR 2014/36 | Income tax: CFS Retail Property Trust Group stapled security - units in CFS Retail Property Trust 2 replaced by shares in CFX Co Limited | The Ruling is an expression of the Commissioner’s opinion for holders of stapled securities in the CFS Retail Property Trust Group.
The Ruling applies from 1 July 2013 to 30 June 2014. |
CR 2014/37 | Income tax: Nyrstar Hobart Pty Ltd – early retirement scheme | The Ruling is an expression of the Commissioner’s opinion for employees of Nyrstar Hobart Pty Ltd who receive a payment under the early retirement scheme.
The Ruling applies from 9 April 2014. |
CR 2014/38 | Income tax: Queensland Urban Utilities 2014 early retirement scheme | The Ruling is an expression of the Commissioner’s opinion for all employees of the Queensland Urban Utilities who receive a payment under the early retirement scheme.
The Ruling applies from 9 April 2014 to 31 December 2014. |
PR 2014/7 | Income tax: tax consequences for a borrower procuring a new investment loan as part of a mortgage reduction program managed by Allstate Home Loans | The Ruling sets out the Commissioner’s opinion on refinancing of a borrower's home loan and the procurement of an investment loan, each managed by Allstate Home Loans Pty Ltd.
The Ruling applies prospectively from 9 April 2014. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
PR 2013/16 | Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2016 | The Addendum amends Product Ruling PR 2013/16 to include additional reference assets.
The Addendum applies on and from 18 September 2013. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
CR 2014/8 | Income tax: demerger of McAleese Limited by TTG Pty Ltd | The Erratum corrects Class Ruling CR 2014/8 to reflect final figures and timing of the approved restructure.
The Erratum applies on and from 1 July 2013. |