The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling number | Subject | Brief description |
TD 2019/11 | Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2019-20 income year? | This Taxation Determination sets out the reasonable overtime meal expenses, and domestic and overseas travel rates for the 2019-20 income year. |
CR 2019/43 | IMD Ltd – off-market share buy-back | This Ruling sets out the Commissioner’s position on the tax consequences of IMB Ltd’s off-market share buy-back announced on 2 May 2019. The Ruling applies from 1 July 2018 to 30 June 2019. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
TD 2019/10 | Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997? | The Erratum corrects paragraph cross referencing in the Determination. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief description |
PR 2018/2 | Income tax: taxation consequences of investing in Macquarie Equity Lever Instalment Receipts | The Addendum amends Product Ruling PR 2018/2 to incorporate the Portfolio Asset Novation Agreement. |
NOTICE OF WITHDRAWAL | ||
Ruling number | Subject | Brief description |
TD 2013/15 | Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2013-14 financial year? | TD 2013/15 is withdrawn with effect from 10 July 2019. |