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 2013/33 | Income tax: treatment of transfer payments to employees of Eraring Energy following the sale of business to a private sector entity | The Ruling sets out the Commissioner’s opinion for all business sale divisions employees of Eraring Energy.
The Ruling applies from 5 June 2013 to 30 June 2014. |
CR 2013/34 | Income tax: business restructure and proposed capital distribution: News Corporation | The Ruling sets out the Commissioner’s opinion for holders of Class A common stock and/or Class B common voting stock in News Corporation and holders of Australian Securities Exchange listed CHESS Depository Interests in News Corporation.
The Ruling applies from 1 June 2013 to 30 June 2014. |
CR 2013/35 | Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technology Program | The Ruling sets out the Commissioner’s opinion for ‘R&D entities’, as defined by section 355‑35 of the Income Tax Assessment Act 1997, who are liable for levy contributions under the ACA Low Emissions Technologies Program
The Ruling applies from 1 July 2011 to 30 June 2017. |
CR 2013/36 | Fringe benefits tax: employer clients of the Commonwealth Bank of Australia (CBA) who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 and who make use of the Bank’s prepaid Employee Benefits Card facility | The Ruling sets out the Commissioner’s opinion for those employers who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 who:
The Ruling applies from 1 April 2013. |
CR 2013/37 | Income tax: demerger of Duketon Mining Limited by South Boulder Mines Ltd | The Ruling sets out the Commissioner’s opinion for the shareholders of South Boulder Mines Ltd.
The Ruling applies from 1 July 2012 to 30 June 2013. |
CR 2013/38 | Income tax: Parks Victoria Voluntary Departure Program 2012‑13/2013‑14 Early Retirement Scheme | The Ruling sets out the Commissioner’s opinion for employees of Parks Victoria.
The Ruling applies from 5 June 2013 to 30 June 2014. |
CR 2013/39 | Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to water, sewerage and drainage supplies | The Ruling sets out the Commissioner’s opinion for all councils that are members of the Local Government and Shires Association of New South Wales.
The Ruling applies from 1 July 2013 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
NOTICE OF ADDENDUM |
Ruling Number | Subject | Brief Description |
CR 2013/27 | Income tax: treatment of transfer payments to employees of Delta Electricity following the sale of certain business divisions to a private sector entity | The Addendum amends Class Ruling CR 2013/27 to clarify employment conditions and to remove an incorrect reference.
The Addendum applies on and from 1 May 2013. |
NOTICE OF WITHDRAWAL |
Ruling Number | Subject | Brief Description |
GSTA TPP 024W | Goods and services tax: is an offer to renew a membership or contract an invoice that triggers attribution under subsection 29-5(1) of the GST Act? | Goods and Services Tax Advice GSTA TPP 024 is withdrawn with effect from today. |
GSTA TPP 031W | Goods and services tax: who is entitled to claim the input tax credit on an acquisition where the recipient shown on the tax invoice is a member of a GST group? | Goods and Services Tax Advice GSTA TPP 031 is withdrawn with effect from today. |