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 2016/14 | Income tax: the South32 Cannington Voluntary Early Retirement Scheme | The Ruling sets out the Commissioners position for employees of South32 Cannington Pty Ltd who receive a payment under the scheme described in the Ruling. The Ruling applies from 23 March 2016 to 23 March 2017. |
CR 2016/15 | Income tax: the ‘Ausgrid Early Retirement Scheme 2016’ | The Ruling sets out the Commissioners position for employees of Ausgrid who receive a payment under the scheme described in the Ruling. The Ruling applies from 23 March 2016 to 31 December 2017. |
CR 2016/16 | Income tax: Global Resource Masters Fund Limited – return of capital | The Ruling sets out the Commissioners position for shareholders of Global Resource Masters Fund Limited who participate in the Scheme described in the Ruling. The Ruling applies from 1 July 2015 to 30 June 2016. |
CR 2016/17 | Income tax: the ‘Endeavour Energy Early Retirement Scheme 2016’ | The Ruling sets out the Commissioners position for employees of Endeavour Energy who receive a payment under the scheme described in the Ruling. The Ruling applies from 23 March 2016 to 31 December 2017. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
CR 2014/63 | Income tax: Sydney Trains Maintenance Division Early Retirement Scheme | The Addendum amends CR 2014/63 to reflect a six month extension to the period to which the Ruling applies. The Addendum applies on and from 6 August 2014. |
NOTICES OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
TD 2012/D6 | Income tax: must income tax have been assessed before an agent or trustee has an obligation under section 254 of the Income Tax Assessment Act 1936 to retain sufficient money to pay tax which is or will become due as a result of their agency or trusteeship? | The Determination is being withdrawn following the decision of the High Court in Commissioner of Taxation v. Australian Building Systems Pty Ltd (in liquidation); Commissioner of Taxation v. Muller [2015] HCA 48. The Determination is withdrawn with effect from today. |
TD 2012/D7 | Income tax: must income tax have been assessed before an agent or trustee has an obligation under section 254 of the Income Tax Assessment Act 1936 to retain sufficient money to pay tax which is or will become due as a result of their agency or trusteeship? | The Determination is being withdrawn following the decision of the High Court in Commissioner of Taxation v. Australian Building Systems Pty Ltd (in liquidation); Commissioner of Taxation v. Muller [2015] HCA 48 and withdrawal of TD 2012/D6. The Determination is withdrawn with effect from today. |