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 |
CR 2013/78 | Fringe benefits tax and income tax: employer contributions to the ReddiFund | The Ruling sets out the Commissioner’s opinion for employers who make a contribution to the ReddiFund for an employee. The Ruling applies from 9 May 2013. |
CR 2013/79 | Income tax: capital gains tax for shareholders ‑ Separation of new News Corporation from Twenty‑First Century Fox, Inc. | The Ruling sets out the Commissioner’s opinion for current and/or former shareholders in Twenty‑First Century Fox, Inc after its separation from News Corporation. The Ruling applies from 1 July 2012 to 30 June 2013. |
CR 2013/80 | Income tax: scrip for scrip roll‑over: proposed merger and acquisition of units in RFM Chicken Income Fund
| The Ruling sets out the Commissioner’s opinion for the Members of the RFM Chicken Income Fund. The Ruling applies from 1 July 2013 to 30 June 2014. |
CR 2013/81 | Income tax: scrip for scrip roll‑over: proposed merger and acquisition of units in RFM Australian Wine Fund | The Ruling sets out the Commissioner’s opinion for the Members of the RFM Australian Wine Fund. The Ruling applies from 1 July 2013 to 30 June 2014. |
CR 2013/82 | Income tax: Stockland Group ‑ Capital Reallocation | The Ruling sets out the Commissioner’s opinion for the holders of Stockland Group stapled securities after a capital reallocation. The Ruling applies from 1 July 2013 to 30 June 2014. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
GSTR 2001/6 | Goods and services tax: non-monetary consideration | The Addendum amends Goods and Services Tax Ruling GSTR 2001/6 to reflect amendments to Subdivision 29-C of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) in relation to tax invoices and appies to net amounts for tax periods starting on or after 1 July 2010. The Addendum also makes further minor amendments to GSTR 2001/6. The Addendum explains the Commissioner’s view of the law as it applies from 1 July 2010. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
PR 2007/72 | Income tax: ITC Diversified Forestry Project 2007 (Stage 2) | Product Ruling PR 2007/72 is withdrawn with effect from 6 November 2013. |
PR 2009/10 | Income tax: ITC Diversified Forestry Project 2009 | Product Ruling PR 2009/10 is withdrawn with effect from 6 November 2013. |
PR 2009/52 | Income tax: ITC Diversified Forestry Project 2009 – Late Investors | Product Ruling PR 2009/52 is withdrawn with effect from 6 November 2013. |
PR 2010/11 | Income tax: Elders Diversified Forestry Project 2010 – Single Contribution Investors | Product Ruling PR 2010/11 is withdrawn with effect from 6 November 2013. |