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 2019/23 | Income tax: Macquarie Group Limited – Macquarie Group Capital Notes 4 | This Ruling provides the tax outcomes for identified investors who acquired Macquarie Group Capital Notes 4 issued on 27 March 2019. The Ruling applies from 1 July 2018. |
CR 2019/24 | Income tax: Thinksmart Limited – return of share capital (ordinary shareholders) | This Ruling provides the tax outcomes for identified shareholders of the return of capital by Thinksmart Limited on 29 March 2019. The Ruling applies from 1 July 2018. |
CR 2019/25 | Income tax: Thinksmart Limited – return of share capital (depositary interests) | This Ruling provides the tax outcomes for identified beneficiaries of a bare trust on the return of capital by Thinksmart Limited on 29 March 2019. The Ruling applies from 1 July 2018. |
CR 2019/26 | Income tax: Members Equity Bank Limited – Series 2 Capital Notes | This Ruling provides the tax outcomes for identified investors who acquired ME Series 2 Capital Notes on 5 December 2018. The Ruling applies from 1 July 2018. |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief description |
GSTR 2013/1 | Goods and services tax: tax invoices | The Addendum amends Goods and Services Tax Ruling GSTR 2013/1 to reflect the repeal of some legislative instruments that waived the tax invoice requirements. The amendments in the Addendum apply both before and after date of issue. |
GSTR 2013/2 | Goods and services tax: adjustment notes | The Addendum amends Goods and Services Tax Ruling GSTR 2013/2 to reflect the repeal of some legislative instruments that waived the adjustment note requirements. The amendments in the Addendum apply both before and after date of issue. |
PR 2018/9 | Income tax and goods and services tax: tax consequences for an Owner entering into a concurrent lease with Future Rent Pty Ltd | The Addendum amends Product Ruling PR 2018/9 to reflect an updated draft Concurrent Lease. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief description |
GSTD 2004/1 | Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision? | GSTR 2004/1 is withdrawn with effect from 17 April 2019. |
PR 2007/97 | Income tax: Gunns Plantations Woodlot Project 2008 – Planting Option 1 | PR 2007/97 is withdrawn with effect from 3 April 2019. |
PR 2007/98 | Income tax: Gunns Plantations Woodlot Project 2008 – Planting Option 2 | PR 2007/98 is withdrawn with effect from 3 April 2019. |
PR 2008/66 | Income tax: Gunns Plantations Woodlot Project 2009 – Option 1 | PR 2008/66 is withdrawn with effect from 3 April 2019. |
PR 2008/69 | Income tax: Gunns Plantations Woodlot Project 2009 – Blended Option | PR 2008/69 is withdrawn with effect from 3 April 2019. |