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 RULING | ||
Ruling Number | Subject | Brief Description |
CR 2015/64 | Income tax: Westpac Banking Corporation – Westpac Capital Notes 3 | The Ruling sets out the Commissioners position for the subscribers of Westpac Capital Notes 3 issued by Westpac Banking Corporation.
The Ruling applies from 1 October 2014 to 30 September 2023. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
TR 1999/1 | Income tax: international transfer pricing for intra‑group services | The Addendum amends Taxation Ruling TR 1999/1 to reflect the amendments contained in the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (Amendment Act).
The Addendum applies to income years commencing on or after 29 June 2013. |
TR 2013/3 | Income tax: research and development tax offsets: feedstock adjustments | The Addendum amends Taxation Ruling TR 2013/3 to remove the discussion on the inclusion of goods or materials consumed during R&D activities from the meaning of feedstock input expenditure as a result of the AAT decision in GHP 104 160 689 Pty Ltd v. Commissioner of Taxation.
The Addendum applies on and from 1 July 2014. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
TR 2000/11 | Income tax: endorsement of income tax exempt charities | Taxation Ruling TR 2000/11 is withdrawn with effect from 19 August 2015. |