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 2016/34 | Income tax: PayPal Holdings, Inc. – employee share schemes – separation from eBay
| The Ruling sets out the Commissioner’s opinion on the employees of PayPal Holdings, Inc. and its wholly owned subsidiaries (PayPal Group).
The Ruling applies from 1 July 2015. |
CR 2016/35 | Income tax: eBay Inc. – employee share schemes – separation of PayPal from eBay | The Ruling sets out the Commissioner’s opinion on the employees of the employees of eBay Inc. and its wholly owned subsidiaries (eBay Group).
The Ruling applies from 1 July 2015. |
PR 2016/6 | Income tax: PPS Mutual Professionals Choice | The Ruling sets out the Commissioner’s opinion on the purchase and holding of a PPS Mutual Accidental Death Insurance and Profit‑Share Account and one or more PPS Mutual core insurance plans issued by NobleOak Life Limited and offered under the PPS Mutual Professionals Choice Product Disclosure Statement.
The Ruling applies from 2 May 2016. |
LCG 2016/1 | GST and carrying on an enterprise in the indirect tax zone (Australia) | The Law Companion Guideline describes how the Commissioner will apply the law in the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016.
The Ruling applies from 5 May 2016. |
NOTICES OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
CR 2003/36 | Fringe benefits tax: Employer clients of McMillan Shakespeare Australia Pty Ltd that make use of a Meal Entertainment Payment Card facility | The addendum amends CR 2003/36 to take account of the application of the Tax and Superannuation Laws Amendment (2015 Measures No 5) Act 2015 to the concessional treatment of meal entertainment and entertainment facility leasing expense benefits provided under a salary packaging arrangement from 1 April 2016.
The Addendum applies on and from 1 June 2016. |
NOTICES OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
TD 2010/2 | 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 2010? | TD 2010/2 is being withdrawn as its date of effect has ceased.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.
Withdrawn with effect from 1 June 2016. |
TD 2010/3 | 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 2010? | TD 2010/3 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.
Withdrawn with effect from 1 June 2016. |
TD 2010/4 | 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 2010? | TD 2010/4 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.
Withdrawn with effect from 1 June 2016. |
TD 2010/5 | 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 2010? | TD 2010/5 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.
Withdrawn with effect from 1 June 2016. |
TD 2010/6 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2010? | TD 2010/6 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.
Withdrawn with effect from 1 June 2016. |
TD 2010/13 | Income 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 2010? | TD 2010/13 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.
Withdrawn with effect from 1 June 2016. |
TD 2010/16 | Income tax: capital gains: what is the improvement threshold for the 2010‑11 income year under section 108‑85 of the Income Tax Assessment Act 1997? | TD 2010/16 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.
Withdrawn with effect from 1 June 2016. |
TD 2010/17 | Income tax: what is the car limit for the 2010‑11 financial year? | TD 2010/17 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.
Withdrawn with effect from 1 June 2016. |
TD 2010/18 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2010 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | TD 2010/18 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.
Withdrawn with effect from 1 June 2016. |
TD 2010/19 | Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2010‑11 income year? | TD 2010/19 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.
Withdrawn with effect from 1 June 2016. |