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 2019/46 | Tomago Aluminium Company - early retirement scheme 2019 | This Ruling sets out the tax consequences of an early retirement scheme implemented by Tomago Aluminium Company for their employees. The Ruling applies from 7 August 2019 to 31 May 2020. |
CR 2019/47 | Victorian Department of Health and Human Services – employment termination payment | This Ruling sets out the tax consequences for employees in the Victorian Department of Health and Human Services who receive a transfer payment due to the transfer of the provision of disability services. The Ruling applies from 8 August 2019 to 1 January 2023. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief description |
TD 2019/10 | Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997? | The Addendum amends Taxation Determination TD 2019/10 to adjust an example. |
NOTICE OF WITHDRAWALS | ||
Ruling number | Subject | Brief description |
TD 2012/15 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2012 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | TD 2012/15 is withdrawn with effect from 7 August 2019. |
TD 2013/17 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2013 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | TD 2013/17 is withdrawn with effect from 7 August 2019. |