Notice of Rulings, Notice of Addendum, Notice of Erratum, Notice of Withdrawals

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 2014/24	Income tax: scrip for scrip: exchange of securities in Atlassian Corporation Pty Limited for securities in Atlassian Corporation PLC	The Ruling sets out the opinion of the Commissioner for all shareholders in Atlassian Corporation Pty Limited and Option holders in Atlassian. The Ruling applies from 1 July 2013 to 30 June 2014.
CR 2014/25	Income tax: Melbourne IT Ltd – return of capital	The Ruling sets out the opinion of the Commissioner for all shareholders in Melbourne IT Ltd. The Ruling applies from 1 July 2013 to 30 June 2014.

NOTICE OF ADDENDUM
Ruling Number	Subject	Brief Description
IT 2503	Income tax: incorporation of medical and other professional practices	The Addendum amends Taxation Ruling IT 2503 to remove references to the ATO’s test case program on alienation of personal services income.

NOTICE OF ERRATUM
TD 2014/1	Income tax: is the ‘dividend access share’ arrangement of the type described in this Taxation Determination a scheme ‘by way of or in the nature of dividend stripping’ within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?	The Erratum corrects the date of effect. The Erratum applies on and from 26 February 2014.

NOTICE OF ERRATUM

Ruling Number

Subject

Brief Description

TD 2014/1

Income tax: is the ‘dividend access share’ arrangement of the type described in this Taxation Determination a scheme ‘by way of or in the nature of dividend stripping’ within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?

The Erratum corrects the date of effect.

The Erratum applies on and from 26 February 2014.

NOTICE OF WITHDRAWALS
Ruling Number	Subject	Brief Description
GSTA TPP 005	Goods and services tax: how do I calculate the input tax credit for second‑hand goods acquired before 1 July 2000?	Goods and Services Tax Advice GSTA TPP 005 is withdrawn with effect from 5 March 2014.
GSTA TPP 006	Goods and services tax: how do I calculate the input tax credit for second‑hand goods acquired on or after 1 July 2000?	Goods and Services Tax Advice GSTA TPP 006 is withdrawn with effect from 5 March 2014.

Administered by Department of the Treasury