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.
NOTICES OF RULING | ||
Ruling Number | Subject | Brief Description |
CR 2016/26 | Income tax: the ‘Ergon Energy Early Retirement Scheme 2016’ | The Ruling sets out the Commissioners position for employees of Ergon Energy Corporation Limited identified within the Ruling who receive a payment under the scheme described in the Ruling. The Ruling applies 11 May 2016 to 31 May 2018. |
CR 2016/27 | Income tax: the ‘Calvary Health Care Bethlehem Limited Early Retirement Scheme 2016’ | The Ruling sets out the Commissioners position for employees of Calvary Health Care Bethlehem Limited identified within the Ruling who receive a payment under the scheme described in the Ruling. The Ruling applies 11 May 2016 to 1 July 2016. |
CR 2016/28 | Income tax: Atlassian Corporation Plc Depositary Programs and conversion of Atlassian Corporation Plc shares | The Ruling sets out the Commissioners position for holders of Unregistered Depositary Shares issued by the Bank of New York Mellon identified within the Ruling who receive a payment under the scheme described in the Ruling. The Ruling applies 11 May 2016 to 30 June 2016. |
NOTICES OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
TD 2001/1 | Income tax: what is the benchmark interest rate applicable for the year of income commencing on 1 July 2000 for the purposes of Division 7A of Part III of the ITAA 1936 ('the Act') and how is it used? | TD 2001/1 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2001/4 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 2001? | TD 2001/4 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2001/5 | Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2001? | TD 2001/5 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2001/6 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the exemption threshold for the fringe benefits tax (FBT) year commencing on 1 April 2001? | TD 2001/6 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2001/7 | Fringe benefits tax: what are the indexation factors for valuing non-remote housing for the fringe benefits tax (FBT) year commencing on 1 April 2001? | TD 2001/7 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2001/8 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax (FBT) year commencing on 1 April 2001? | TD 2001/8 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2001/11 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing on 1 April 2001? | TD 2001/11 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2001/12 | Income tax: capital gains: what is the improvement threshold for the 2001-2002 income year under section 108-85 of the ITAA 1997? | TD 2001/12 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2001/15 | Income tax: what are the thresholds and limits for superannuation amounts in 2001-2002? | TD 2001/15 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2001/18 | Income tax: which benchmark interest rate does a private company with a substituted accounting period in lieu of the year of income ending on 30 June use for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 ('the Act')? | TD 2001/18 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2001/20 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2001 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | TD 2001/20 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2001/25 | Income tax: value of goods taken from stock for private use | TD 2001/25 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2002/6 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax (FBT) year commencing on 1 April 2002? | TD 2002/6 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2002/7 | Fringe benefits tax: what are the indexation factors for valuing non-remote housing for the fringe benefits tax (FBT) year commencing on 1 April 2002? | TD 2002/7 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2002/8 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the exemption threshold for the fringe benefits tax (FBT) year commencing on 1 April 2002? | TD 2002/8 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2002/9 | Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2002? | TD 2002/9 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2002/11 | Income tax: what are the thresholds and limits for superannuation amounts in 2002-2003? | TD 2002/11 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2002/12 | Income tax: capital gains: what is the improvement threshold for the 2002-2003 income year under section 108-85 of the Income Tax Assessment Act 1997? | TD 2002/12 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2002/13 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 2002? | TD 2002/13 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2002/14 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing on 1 April 2002? | TD 2002/14 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2002/15 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2002 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | TD 2002/15 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2002/26 | Income tax: value of goods taken from stock for private use | TD 2002/26 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2003/4 | Fringe benefits tax: what are the indexation factors for valuing non-remote housing for the fringe benefits tax (FBT) year commencing on 1 April 2003? | TD 2003/4 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2003/5 | Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2003? | TD 2003/5 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2003/6 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax (FBT) year commencing on 1 April 2003? | TD 2003/6 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2003/7 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the exemption threshold for the fringe benefits tax (FBT) year commencing on 1 April 2003 | TD 2003/7 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2003/8 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 2003? | TD 2003/8 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2003/13 | Income tax: capital gains: what is the improvement threshold for the 2003-2004 income year under section 108-85 of the Income Tax Assessment Act 1997? | TD 2003/13 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2003/14 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing on 1 April 2003? | TD 2003/14 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2003/18 | Income tax: what is the car limit to be used for the 2003-2004 financial year? | TD 2003/18 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2003/19 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2002 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | TD 2003/19 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2003/21 | Income tax: what are the thresholds and limits for superannuation amounts in 2003-2004? | TD 2003/21 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |
TD 2003/22 | Income tax: value of goods taken from stock for private use | TD 2003/22 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates. The Determination is withdrawn with effect from 11 May 2016. |