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 |
TD 2015/15 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2015 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | The Determination sets out the Commissioner’s position on the benchmark interest rate for the income year commenced on 1 July 2015.
The Determination applies to the income year commencing on 1 July 2015 |
TD 2015/16 | Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2015‑16 financial year? | The Determination sets out the Commissioner’s position on the car limit for the 2015-16 financial year.
The Determination applies for the financial year commencing on 1 July 2015. |
CR 2015/51 | Income tax: scrip for scrip roll‑over: exchange of unvested options in Viator Inc. for unvested options in TripAdvisor Inc | The Ruling sets out the Commissioner’s position for Australian employees and directors of Viator Systems Pty Limited.
The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/52 | Income tax: the Scentre Limited Early Retirement Scheme | The Ruling sets out the Commissioner’s position for employees of Scentre Limited.
The Ruling applies from 15 July 2015 to 30 June 2016. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
GSTR 2002/5 | Goods and services tax: when is a ‘supply of a going concern’ GST-free? | The Erratum corrects Goods and Services Tax Ruling GSTR 2002/5 where Example 16A sets out that SellCo makes a supply to AcquireCo, but subsequently describes AcquireCo as making a GST-free going concern.
The Erratum applies on and from 3 June 2015. |