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 2015/13 | Fuel tax: clients of LogbookMe Pty Ltd who use the reports generated by LogbookMe In‑car Logbook Solution for calculating the kilometres travelled in a vehicle as a record for fuel tax credit purposes | The Ruling sets out the Commissioner’s position for clients of LogbookMe Pty Ltd who are registered for goods and services tax and who use the LogbookMe In‑Car Logbook Solution for measuring the kilometres travelled and the location of the travel, in calculating the extent of their fuel tax credit entitlement.
The Ruling applies from 1 April 2014 to 30 June 2018. |
CR 2015/14 | Income tax: off-market share buy-back: Thinksmart Limited | The Ruling sets out the Commissioner’s position for ordinary shareholders of Thinksmart Limited.
The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/15 | Income tax: Yancoal SCN Limited: Subordinated Capital Notes | The Ruling sets out the Commissioner’s position for investors who, on 31 December 2014, acquired fully paid, unsecured, subordinated, perpetual, convertible notes issued by Yancoal SCN Limited called Subordinated Capital Notes.
The Ruling applies from 31 December 2014 to 1 January 2045. |
CR 2015/16 | Income tax: the ‘Capral Aluminium Early Retirement Scheme' | The Ruling sets out the Commissioner’s position for those employees of Capral Limited that are receiving a payment under the scheme.
The Ruling applies from 25 February 2015 to 25 February 2016. |
CR 2015/17 | Income tax: Vita Group Limited Dividend Reinvestment Plan | The Ruling sets out the Commissioner’s position for ordinary shareholders of Vita Group Limited.
The Ruling applies from 1 July 2014 to 30 June 2015. |
TR 2015/1 | Income tax: special conditions for various entities whose ordinary and statutory income is exempt | The Ruling sets out the Commissioner’s position on special conditions for various entities whose ordinary and statutory income is exempt under Division 50 of the Income Tax Assessment Act 1997.
The Ruling applies to years of income commencing both before and after its date of issue. |
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 MT 2006/1 in order to refer to aspects of the decision in Commissioner of Taxation v. MBI Properties Pty Ltd that concern the definition of an enterprise.
The Addendum applies on and from 3 December 2014. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
CR 2015/12 | Income tax: restructure of Bailador Siteminder Co‑Investment Trust | The Erratum corrects the binding status before Appendix 1 of Class Ruling CR 2015/12.
Application: The Erratum applies on and from 18 February 2015. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
PR 2014/4 | Income tax: Soleir Solar Investment Project 2015 | Withdrawn with effect from 25 February 2015. |