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 |
TR 2013/7 | Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936. | The Ruling sets out the Commissioner's views on the interpretation of aspects of subsection 23AG(1AA) of the Income Tax Assessment Act 1936.
The Ruling applies to years of income commencing both before and after its date of issue. |
CR 2013/91 | Income tax: treatment of transfer payments to employees of Macquarie Generation following the sale of business to a private sector entity | The Ruling sets out the Commissioner’s view for all business sale divisions employees of Macquarie Generation.
The Ruling applies from the issue date of this ruling to 30 June 2014. |
CR 2013/92 | Income tax: the Toorak College early retirement scheme | The Ruling sets out the Commissioner’s view for employees of the Toorak College.
The Ruling applies from 27 November 2013 to 30 June 2014. |
CR 2013/93 | Income tax: National Australia Bank Limited – issue of convertible preference shares II | The Ruling sets out the Commissioner’s view for investors who will be allotted preference shares issued by National Australia Bank Limited called convertible preference shares II.
The Ruling applies from 17 December 2013 to 30 June 2023. |
CR 2013/94 | Income tax: CSG Limited – further return of capital | The Ruling sets out the Commissioner’s view for shareholders of CSG Limited.
The Ruling applies from 19 November 2013 to 30 June 2014. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
CR 2013/74 | Income tax: early retirement scheme for Griffith University | The Addendum amends Class Ruling CR 2013/74 to reflect a variation to extend the time period for eligible employees to express an interest in the early retirement scheme and the time period for when an offer will be made.
The Addendum applies on and from 9 October 2013. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
TD 2013/14 | Income tax: what is the meaning of 'deployment' in paragraph 23AG(1AA)(d) of the Income Tax Assessment Act 1936? | Taxation Determination TD 2013/14 is withdrawn with effect 27 November 2013.
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NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
PR 2013/17 | Income tax: AgriWealth 2014 Softwood Timber Project | The Erratum corrects Product Ruling PR 2013/17 to correct minor typographical errors.
The Erratum applies on and from 23 October 2013. |