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 2020/25 | Adelaide Airport Limited – provision of car parking facilities using an access card | This Ruling sets out the tax consequences for employers who enter into an arrangement with Adelaide Airport Limited to provide car parking facilities. This Ruling applies from 1 April 2020 to 31 March 2025. |
CR 2020/26 | Suncorp Group Limited – Suncorp Capital Notes 3 | This Ruling sets out income tax consequences for Australian resident investors who acquired Suncorp Group Limited Capital Notes 3. This Ruling applies from 1 July 2019 to 30 June 2028. |
NOTICE OF ADDENDUM | ||
Ruling number | Subject | Brief description |
PR 2019/3 | Income tax: taxation consequences for a Customer entering into a Prepay Plus Agreement with Landmark | This Addendum amends PR 2019/3 to reflect that on 2 March 2020, Landmark Operations Limited changed its name to Nutrien Ag Solutions Limited. This Addendum applies before and after 13 May 2020. |
NOTICE OF WITHDRAWAL | ||
Ruling number | Subject | Brief description |
PR 2018/12 | Income tax: Challenger CarePlus Annuity and Insurance | This Ruling is withdrawn. PR 2020/3 Income tax: Challenger Life Company Limited CarePlus Annuity and Insurance was issued on 8 April 2020 and sets out the income tax consequences for the defined class of entities in relation to CarePlus Annuity and CarePlus Insurances purchased from 9 December 2019 to 30 June 2022. This Withdrawal is effective from 13 May 2020. |