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 2019/19 | Income tax: Department for Health and Wellbeing South Australia Early Retirement Scheme 2019 | This Ruling provides the Commissioner’s approval for the Department for Health and Wellbeing South Australia Early Retirement Scheme 2019. The Ruling applies from 20 March 2019. |
CR 2019/20 | Income tax: Greencross Limited – Scheme of Arrangement and payment of Special Dividend | This Ruling provides the tax outcomes for identified shareholders who received payment under the Scheme of Arrangement described in the Ruling. The Ruling applies from 1 July 2018. |
CR 2019/21 | Income tax: Intrepid Mines Limited - return of capital | This Ruling provides the tax outcomes for identified shareholders of the return of capital by Intrepid Mines Limited on 18 February 2019 . The Ruling applies from 1 July 2018. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
GSTR 2000/37 | Goods and services tax: agency relationships and the application of the law | The Addendum amends Goods and Services Tax Determination GSTR 2000/37 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax and Superannuation Laws Amendment (2016 Measures No.1) Act 2016 in respect to supplies made through electronic distribution platforms and supplies made by resident agents to Australian based business recipients. The amendments in the Addendum apply both before and after date of issue, and from specific dates as specified in the Notice.. |
PR 2018/4 | Income tax: taxation consequences of changing the portfolio structure, contributing to and partially redeeming an investment in a unit in the Perpetual WealthFocus Investment Advantage Fun | The Addendum amends Product Ruling PR 2018/4 to incorporate new scheme documents. The Addendum applies both before and after date of issue. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
PR 2004/114 | Income tax: Great Southern Plantations 2005 Project – (Pre 30 June Growers) | PR 2004/114 is withdrawn with effect from 20 March 2019. |
PR 2004/115 | Income tax: Great Southern Plantations 2005 Project – (Post 30 June Growers) | PR 2004/115 is withdrawn with effect from 20 March 2019. |
PR 2004/116 | Income tax: Great Southern Plantations 2006 Project – (Pre 30 June Growers) | PR 2004/116 is withdrawn with effect from 20 March 2019. |
PR 2006/121 | Income tax: Great Southern Plantations 2006 Project – (Post 30 June Growers – New Species) | PR 2006/121 is withdrawn with effect from 20 March 2019. |