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 2019/22 | Income tax: National Australia Bank Limited – issue of NAB Capital Notes 3 | This Ruling provides the tax outcomes for identified investors who were issued NAB Capital Notes 3 by National Australia Bank Limited (NAB). The Ruling applies from 1 July 2018. |
TD 2019/3 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2019? | This Determination provides the rates to be applied on a cents per kilometre basis for calculating the taxable value for of a fringe benefit arising from the private use of a motor vehicle other than a car fringe benefits tax year commencing 1 April 2019. |
TD 2019/4 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2019? | This Determination provides the exemption threshold for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986 for the fringe benefits tax year commencing 1 April 2019. |
TD 2019/5 | Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2019? | This Determination provides the indexation factors for valuing non-remote housing for the the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 for the fringe benefits tax year commencing 1 April 2019. |
TD 2019/6 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2019? | This Determination provides the benchmark interest rate to be used for the fringe benefits tax year commencing 1 April 2019. |
TD 2019/7 | Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living‑away‑from‑home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2019
| This Determination sets out the amounts that the Commissioner considers reasonable under section 31G of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2019. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief description |
GSTD 2001/1 | GST: what is the GST treatment of the administration levy paid by parents and carers to a Family Day Care Scheme and Child Care Benefits (CCB) paid to carers by a Family Day Care Scheme on behalf of parents? | The Addendum amends Goods and Services Tax Determination GSTD 2001/1 to reflect consequential amendments made to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) by the Family Assistance Legislation Amendment (Jobs for Family Child Care Package) Act 2017 No. 22, 2017 which is an Act to amend the law, relating to family assistance, child care and other related purposes. The Addendum applies on and from 2 July 2018. |
PR 2018/10 | Income tax and goods and services tax: tax consequences for a Participant in an urBau joint venture project | The Addendum amends Product Ruling PR 2018/10 to reflect changes made to the Joint Venture Deed. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief description |
TR 92/14 | Income tax: taxation privileges and immunities of prescribed International Organisations and their staff | TR 92/14 is withdrawn with effect from 27 March 2019. |
TD 92/153 | Income tax: who is a 'person who holds an office' as specified in various regulations made under the International Organisations (Privileges and Immunities) Act 1963? | TD 92/153 is withdrawn with effect from 27 March 2019. |