The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling Number | Subject | Brief description |
CR 2019/18 | Income tax: deductibility of donations to Evolve Housing Limited under a Payment Direction Deed. | This Ruling applies to landlords who participate in the Affordable Housing Initiative and who make a donation amount to Evolve Housing Limited pursuant to a Payment Direction Deed. The Ruling applies from 30 June 2018. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief description |
GSTD 2012/7 | Goods and services tax: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999? | The Addendum amends Goods and Services Tax Determination GSTD 2012/7 to reflect amendments made to subsection 38-190(3) of the A New Tax System (Goods and Services Tax) Act 1999 by the Tax and Superannuation Laws Amendment (2016 Measures No.1) Act 2016. The Addendum applies on and from 1 October 2016. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
TD 1966/33 | Income tax: what is the standard indexation rate determined by the Commissioner that applies to a financial year for the purposes of calculating the Reasonable Benefits Limits (RBLs) stated in the Subdivision A of the Division 14 of Part III of the Income Tax Assessment Act 1936? | TD 1966/33 is withdrawn with effect from 6 March 2019. |
TD 1999/36 | Income tax: should salary continuance benefits, paid to a member of a superannuation fund as a result of having a temporary disability, be reported for Reasonable Benefit Limits (RBL) purposes? | TD 1999/36 is withdrawn with effect from 6 March 2019. |
TD 2000/28 | Income tax: what is the method for valuing fixed term pensions other than purchased pensions for the purposes of the reasonable benefit limits (RBLs)? | TD 2000/28 is withdrawn with effect from 6 March 2019. |
TD 2000/29 | Income tax: what is the method of calculating the capital value of purchased pensions not payable for life for the purposes of the reasonable benefit limits (RBLs)? | TD 2000/29 is withdrawn with effect from 6 March 2019. |