Notice of Rulings, Notice of Withdrawals

NOTICE OF RULINGS

Ruling number

Subject

Brief description

TD 2020/5

Income tax:  what are the reasonable travel and overtime meal allowance expense amounts for the 2020–21 income year?

This Determination sets out the reasonable overtime meal expenses, and domestic and overseas travel rates for the 2020-21 income year.

CR 2020/34

Longevity Group Australia Limited – off‑market share buy‑back

This Ruling sets out the tax consequences for shareholders of Longevity Group Australia Limited who participated in the off‑market share buy‑back which was completed on 16 June 2020.

This Ruling applies from 1 July 2019 to 30 June 2020.

CR 2020/35

Mirrabooka Investments Limited – bonus share plan

This Ruling sets out the income tax consequences of the proposed bonus share plan to be offered to the shareholders of Mirrabooka Investments Limited.

This Ruling applies from 1 July 2020 to 30 June 2025.

CR 2020/36

AMCIL Limited – bonus share plan

This Ruling sets out the income tax consequences of the proposed bonus share plan to be offered to the shareholders of AMCIL Limited.

This Ruling applies from 1 July 2020 to 30 June 2025.

PR 2020/9

Income tax:  NTT Mahogany Project – 2018–19 to 2021–22 income years

This Ruling sets out the Commissioner’s opinion on the application of relevant provisions for a defined class of entities that participate in the NTT Mahogany Project during the 2018-19 to 2021-22 income years.

This Ruling applies from 1 July 2018 to 30 June 2021.

NOTICE OF WITHDRAWALS

Ruling number

Subject

Brief description

TD 2013/16

Income tax:  what are the reasonable travel and overtime meal allowance expense amounts for the 2013–14 income year?

Withdrawn with effect from 30 June 2020.

TD 2014/19

Income tax:  what are the reasonable travel and overtime meal allowance expense amounts for the 2014–15 income year?

Withdrawn with effect from 30 June 2020.