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 2015/47 | Income tax: Murray Goulburn Co‑operative Co. Limited – Supplier Share Offer | The Ruling sets out the Commissioners position for Suppliers who hold Ordinary Shares in Murray Goulburn Co‑operative Co. Limited. The Ruling applies to the income years ending 30 June 2015 and 30 June 2016. |
CR 2015/48 | Income tax: distributions from the MG Unit Trust | The Ruling sets out the Commissioners position for individuals who hold Units in the MG Unit Trust. The Ruling applies from 1 July 2015 to 30 June 2016. |
CR 2015/49 | Income tax: off market share buy‑back – OnCard International Limited | The Ruling sets out the Commissioners position for holders of ordinary shares in OnCard International Limited. The Ruling applies from 1 April 2015 to 30 June 2015. |
CR 2015/50 | Income tax: scrip for scrip roll-over: acquisition of shares in Novion Limited by Federation Limited and acquisition of units in Novion Trust by Federation Centres Trust No. 1 | The Ruling sets out the Commissioners position for holders of stapled securities in Novion Property Group. The Ruling applies from 1 July 2014 to 30 June 2015. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
MT 2010/1 | Miscellaneous tax: restrictions on GST refunds under section 105-65 of Schedule 1 to the Taxation Administration Act 1953 | The Addendum amends Miscellaneous Taxation Ruling MT 2010/1 to reflect amendments to section 105-65 of Schedule 1 to the Taxation Administration Act 1953 and the insertion of Division 142 into the A New Tax System (Goods and Services Tax) Act 1999. The Addendum applies on and from 31 May 2014. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
CR 2015/17 | Income tax: Vita Group Limited Dividend Reinvestment Plan | The Ruling is withdrawn with effect from 8 July 2015 as the term has now finished. The subject matter of the class ruling is currently subject to review as a result of Taxpayer Alert TA 2015/2. |