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 |
GSTD 2015/2 | Goods and services tax: what is a ‘destination outside the indirect tax zone’ for the transport of a passenger by sea under item 1(a) and item 4 of subsection 38‑355(1)? | The Determination sets out the Commissioner’s position on what is a destination outside the indirect tax zone for the transport of a passenger by sea. The Determination applies both before and after its date of issue. |
TD 2015/18 | Income tax: consolidation: Division 7A: what is the lodgment day for a private company that is a subsidiary member of a consolidated group for the purposes of subsection 109D(6) of Division 7A of Part III of the Income Tax Assessment Act 1936? | The Determination sets out the Commissioner’s position on the lodgement day for a private company that is a subsidiary member of a consolidated group. The Determination applies to years of income commencing both before and after its date of issue. |
TD 2015/19 | Income tax: if a retiring partner is entitled to an amount representing their individual interest in the net income of the partnership for an income year, will section 92 of the Income Tax Assessment Act 1936 apply? | The Determination sets out the Commissioner’s position on a retiring partner’s individual interest in net income for the partnership for an income year. The Determination applies to assessments made after 3 June 2015. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
GSTD 2012/2 | Goods and services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease? | The Erratum corrects a typographical error within the Addendum to GSTD 2012/2 which published on 23 September 2015. The Erratum applies on and from 23 September 2015. |