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 |
PR 2015/10 | Income tax: Challenger CarePlus | The Ruling sets out the Commissioner’s position for policy owners who purchase the Annuity and Insurance under the scheme described within the Ruling. The Ruling applies prospectively from 14 August 2015. |
CR 2015/71 | Income tax: iiNet Limited Scheme of Arrangement and Discretionary Special Dividend | The Ruling sets out the Commissioner’s position for shareholders in iiNet Limited who participate in the scheme described within the Ruling. This Ruling applies from 1 July 2015 to 30 June 2016 |
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
PR 2006/36W | Income tax: Macquarie Almond Investment 2006 - Early Growers (to 15 June 2006) | The Addendum to PR 2006/36W provides information about the consequence for Growers following the sale of the almond orchards. The Addendum applies on or from 16 September 2015. |
PR 2006/123W | Income tax: Macquarie Almond Investment 2006 - Late Growers (Post 30 June 2006) | The Addendum to PR 2006/123W provides information about the consequence for Growers following the sale of the almond orchards. The Addendum applies on and from 16 September 2015. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
PR 2007/4 | Income tax: Macquarie Almond Investment 2007 - Early Growers (to 15 June 2007) | The Ruling is withdrawn as the scheme described within the Ruling is being wound up. The Ruling is withdrawn with effect from 16 September 2015. |
PR 2007/80 | Income tax: Macquarie Almond Investment 2007 – Late Growers (to 15 June 2008) | The Ruling is withdrawn as the scheme described within the Ruling is being wound up. The Ruling is withdrawn with effect from 16 September 2015. |
PR 2008/25 | Income tax: Macquarie Almond Investment 2008 - Early Growers (to 15 June 2008) | The Ruling is withdrawn as the scheme described within the Ruling is being wound up. The Ruling is withdrawn with effect from 16 September 2015. |
PR 2009/9 | Income tax: Macquarie Almond Investment 2009 - Early Growers (to 15 June 2009) | The Ruling is withdrawn as the scheme described within the Ruling is being wound up. The Ruling is withdrawn with effect from 16 September 2015. |
PR 2009/49 | Income tax: Macquarie Almond Investment 2009 - Late Growers | The Ruling is withdrawn as the scheme described within the Ruling is being wound up. The Ruling is withdrawn with effect from 16 September 2015. |
PR 2011/7 | Income tax: Macquarie Almond Investment 2011 - Early Growers | The Ruling is withdrawn as the scheme described within the Ruling is being wound up. The Ruling is withdrawn with effect from 16 September 2015. |
PR 2013/18 | Income tax: Macquarie Almond Investment 2006- Early Growers (to 15 June 2006) | The Ruling is withdrawn as the scheme described within the Ruling is being wound up. The Ruling is withdrawn with effect from 16 September 2015. |
PR 2013/19 | Income tax: Macquarie Almond Investment 2006- Late Growers (Post 30 June 2006) | The Ruling is withdrawn as the scheme described within the Ruling is being wound up. The Ruling is withdrawn with effect from 16 September 2015. |
PR 2013/21 | Income tax: Macquarie Almond Investment 2008 - Early Growers (to 15 June 2008) | The Ruling is withdrawn as the scheme described within the Ruling is being wound up. The Ruling is withdrawn with effect from 16 September 2015. |