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 2016/7 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2016. | The Taxation Determination sets out the Commissioner’s position on the car parking threshold for fringe benefits tax for the year commencing 1 April 2016. The Determination applies to the FBT year commencing on 1 April 2016. |
CR 2016/29 | Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B‑Entertained MasterCard debit card facility | The Class Ruling sets out the Commissioner’s position for those employees who are subject to the provisions of either section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 and who:
The Ruling applies from 1 April 2016 to 31 March 2020. |
CR 2016/30 | Income tax: scrip for scrip roll-over – acquisition of Recall Holdings Limited by Iron Mountain Incorporated | The Class Ruling sets out the Commissioners position for holders of ordinary shares in Recall Holdings Limited. The Ruling applies from 1 July 2015 to 30 June 2016. |
PR 2016/4 | Income tax: W.A. Blue Gum Project 2016 | The Product Ruling sets out the Commissioners position for all participants in the W.A. Blue Gum Project 2016. The Ruling applies prospectively from 18 May 2016. |
PR 2016/5 | Income tax: AgriWealth 2016 Softwood Timber Project | The Product Ruling sets out the Commissioners position for all participants in the AgriWealth 2016 Softwood Timber Project. The Ruling applies prospectively from 18 May 2016. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
TD 2004/8 | Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986, 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 2004? | Withdrawn with effect from 18 May 2016. |
TD 2004/9 | 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 year commencing on 1 April 2004? | Withdrawn with effect from 18 May 2016. |
TD 2004/10 | Fringe benefits tax: what are the indexation factors for valuing non‑remote housing for the fringe benefits tax year commencing on 1 April 2004? | Withdrawn with effect from 18 May 2016. |
TD 2004/11 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2004? | Withdrawn with effect from 18 May 2016. |
TD 2004/12 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2004? | Withdrawn with effect from 18 May 2016. |
TD 2004/15 | Income tax: capital gains: what is the improvement threshold for the 2004‑2005 income year under section 108‑85 of the Income Tax Assessment Act 1997? | Withdrawn with effect from 18 May 2016. |
TD 2004/16 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2004? | Withdrawn with effect from 18 May 2016. |
TD 2004/18 | Income tax: what are the thresholds and limits for superannuation amounts in 2004‑2005? | Withdrawn with effect from 18 May 2016. |
TD 2004/19 | Income tax: what are the reasonable travel and meal allowance expense amounts for 2004‑05? | Withdrawn with effect from 18 May 2016. |
TD 2004/27 | Income tax: what is the car limit to be used for the 2004‑2005 financial year? | Withdrawn with effect from 18 May 2016. |
TD 2004/28 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2004 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | Withdrawn with effect from 18 May 2016. |
TD 2004/38 | Income tax: value of goods taken from stock for private use for the 2004‑2005 income year | Withdrawn with effect from 18 May 2016. |
TD 2005/8 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2005? | Withdrawn with effect from 18 May 2016. |
TD 2005/9 | 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 year commencing on 1 April 2005? | Withdrawn with effect from 18 May 2016. |
TD 2005/10 | Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non‑remote housing for the fringe benefits tax year commencing on 1 April 2005? | Withdrawn with effect from 18 May 2016. |
TD 2005/11 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2005? | Withdrawn with effect from 18 May 2016. |
TD 2005/12 | Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, 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 2005? | Withdrawn with effect from 18 May 2016. |
TD 2005/18 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2005? | Withdrawn with effect from 18 May 2016. |
TD 2005/20 | Income tax: capital gains: what is the improvement threshold for the 2005‑06 income year under section 108‑85 of the Income Tax Assessment Act 1997? | Withdrawn with effect from 18 May 2016. |
TD 2005/21 | Income tax: what are the thresholds and limits for superannuation amounts in 2005‑2006? | Withdrawn with effect from 18 May 2016. |
TD 2005/30 | Income tax: what is the car limit to be used for the 2005‑2006 financial year? | Withdrawn with effect from 18 May 2016. |
TD 2005/31 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2005 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | Withdrawn with effect from 18 May 2016. |
TD 2005/32 | Income tax: what are the reasonable travel and meal allowance expense amounts for 2005‑06? | Withdrawn with effect from 18 May 2016. |
TD 2005/36 | Income tax: value of goods taken from stock for private use for the 2005‑2006 income year | Withdrawn with effect from 18 May 2016. |
TD 2006/13 | 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 year commencing on 1 April 2006? | Withdrawn with effect from 18 May 2016. |
TD 2006/14 | Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non‑remote housing for the fringe benefits tax year commencing on 1 April 2006? | Withdrawn with effect from 18 May 2016. |
TD 2006/15 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2006? | Withdrawn with effect from 18 May 2016. |
TD 2006/23 | Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, 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 2006? | Withdrawn with effect from 18 May 2016. |
TD 2006/24 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2006? | Withdrawn with effect from 18 May 2016. |
TD 2006/37 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2006? | Withdrawn with effect from 18 May 2016. |
TD 2006/41 | Income tax: capital gains: what is the improvement threshold for the 2006‑2007 income year under section 108‑85 of the Income Tax Assessment Act 1997? | Withdrawn with effect from 18 May 2016. |
TD 2006/42 | Income tax: what are the thresholds and limits for superannuation amounts in 2006‑2007? | Withdrawn with effect from 18 May 2016. |
TD 2006/43 | Income tax: what are the reasonable travel and meal allowance expense amounts for 2006‑2007? | Withdrawn with effect from 18 May 2016. |
TD 2006/44 | Income tax: what is the car limit for the 2006‑2007 financial year? | Withdrawn with effect from 18 May 2016. |
TD 2006/45 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2006 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | Withdrawn with effect from 18 May 2016. |
TD 2006/55 | Income tax: value of goods taken from stock for private use for the 2006‑2007 income year | Withdrawn with effect from 18 May 2016. |