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 2014/94 | Fringe benefits tax: employers of employees who take out a health insurance policy under a Health Link Consultants Employee Health Plan | The Ruling sets out the Commissioner’s position for employers of employees who take out a health insurance policy under a Health Link Consultants Employee Health Plan. The Ruling applies from 1 April 2012. |
CR 2014/95 | Income tax: Lend Lease Corporation Limited Capital Reallocation | The Ruling sets out the Commissioner’s position for the security holders of Lend Lease Group that holds shares in Lend Lease Corporation Limited (LLC) and also units in Lend Lease Trust which are stapled to the shares of LLC. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2014/96 | Income tax: Multiplex Development and Opportunity Fund – Return of capital | The Ruling sets out the Commissioner’s position for holders of Multiplex Development and Opportunity Fund units. The Ruling applies from 1 July 2014 to 30 June 2015. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
TR 2002/14 | Income tax: taxation of retirement village operators | The Addendum amends Taxation Ruling TR 2002/14, which was released on 28 June 2002, which discusses several issues as to the application of the tax laws to certain classes of persons, such as operators and residents, in respect of various operations and activities in the retirement village industry. The Addendum applies both before and after the date of issue. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
CR 2010/66 | Fringe benefits tax: employers who participate in the Local Government Employees Health Plan | Withdrawn with effect from 26 November 2014. |
SMSFPR 2009/1 | The self managed superannuation funds product ruling system | Withdrawn with effect from 26 November 2014. |