COMMISSIONER OF TAXATION
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 2017/1 | Income tax: demerger of Westgold Resources Limited by Metals X Limited | The Ruling sets out the Commissioner’s position for ordinary shareholders of Metals X Limited. The Ruling applies from 1 July 2016 to 30 June 2017. |
CR 2017/2 | Income tax and fringe benefits tax: customers who use the Ready Track Pty Ltd Driver Journal Report for car log book records | The Ruling sets out the Commissioner’s position for customers who use the Ready Track Pty Ltd Driver Journal Report for car log book and odometer record keeping requirements. The Ruling applies from 11 October 2016. |
CR 2017/3 | Income tax: Intecq Limited - Scheme of Arrangement | The Ruling sets out the Commissioner’s position for ordinary shareholders of Intecq Limited. The Ruling applies from 1 July 2016 to 30 June 2017. |
CR 2017/4 | Income tax: disturbance payments by Transport for NSW in respect of the construction of the Sydney Metro City & Southwest | The Ruling sets out the Commissioner’s position for any entity which holds a leasehold interest or sub-leasehold interest in, licence over or right to occupy, land (other than an estate in fee simple in the affected parcel of land). The Ruling applies from 1 July 2015 to 30 June 2020. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
TD 2002/5 | Income tax: what is a ‘distribution line’ in the electricity distribution industry for the expression ‘depreciating assets’ in section 40-100 of the Income Tax Assessment Act 1997? | Withdrawn with effect from 18 January 2017. |