The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling number | Subject | Brief description |
CR 2019/71 | Villa World Limited – Scheme of Arrangement and payment of Special Dividend
| The Ruling sets out the tax consequences of the special dividend and the scheme of arrangement under which AVID Property Group Australia Pty Ltd acquired 100% of the shares in Villa World Limited on 30 October 2019. The Ruling applies from 1 July 2019 to 30 June 2020. |
CR 2019/72 | Utilities Management Pty Ltd - early retirement scheme 2019
| The Ruling sets out tax consequences of an early retirement scheme implemented by Utilities Management Pty Ltd. The Ruling applies from 13 November 2019 to 31 January 2020. |
NOTICE OF ADDENDUM | ||
Ruling number | Subject | Brief description |
CR 2018/52 | Income tax: assessable income: Australian Federal Police deployed to Jordan | This Addendum amends Class Ruling CR 2018/52 to update the description of the scheme. The Addendum applies on and from 5 December 2018. |
NOTICE OF WITHDRAWAL | ||
Ruling number | Subject | Brief description |
TR 96/26 | Fringe benefits tax: car parking fringe benefits | TR 96/26 is replaced by draft Taxation Ruling TR 2019/D5, which issued on 13 November 2019. |