COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling Number | Subject | Brief Description |
CR 2018/20 | Income tax: Tasmanian Electro Metallurgical Company Early Retirement Scheme 2018 | The Ruling sets out the Commissioner’s positon on employees of Tasmanian Electro Metallurgical Company Pty Ltd who receive a payment under the Tasmanian Electro Metallurgical Company Early Retirement Scheme 2018. The Ruling applies from 16 May 2018 to 30 June 2019 and continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
PR 2018/5 | Income tax: W.A. Blue Gum Project 2018 | The Ruling sets out the Commissioner’s position on the taxation obligations of W.A. Blue Gum Project 2018. The Ruling applies prospectively from 16 May 2018 and applies only to the specified class of entities that enter into the scheme from 16 May 2018 until 30 June 2018 being the closing date for entry into the scheme. The Ruling provides advice on the availability of tax benefits to the specified class of entities for the income years up to 30 June 2028 being its period of application. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
WETR 2009/1 | Wine equalisation tax: the operation of the wine equalisation tax system | The Addendum amends Wine Equalisation Tax Ruling WETR 2009/1 to update the changes made to quoting and wine equalisation tax credit rules. The Addendum applies on and from 16 May 2018. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
TD 94/8 | Income tax: how is the proportion of a lump sum payment on termination of employment that relates to unused annual leave that accrued in respect of service before 18 August 1993 calculated for the purposes of section 159S of the Income Tax Assessment Act 1936? | Withdrawn with effect from 16 May 2018. |