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Notice of Rulings

  • Gazette - C2018G00077
Administered by: Treasury
Published Date 07 Feb 2018

 

COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Ruling, copies of which can be obtained from http://ato.gov.au/law.

NOTICE OF RULING

Ruling Number

Subject

Brief Description

CR 2018/8

Income tax:  deductibility of funds contributed by Australian Taxation Office employees to the Australian Services Union Taxation Officers’ Branch Litigation Fund

The Ruling sets out the Commissioner’s position on employees of the Australian Taxation Office that contribute to the Australian Services Union Taxation Officers’ Branch Litigation Fund.

This Ruling applies from 1 July 2017.

CR 2018/9

Income tax:  bonus share plan:  Cedar Woods Properties Limited

The Ruling sets out the Commissioner’s position on holders of ordinary shares in Cedar Woods Properties Limited and the Bonus Share Plan.

This Ruling applies from 1 July 2017 to 30 June 2022. The Ruling continues to apply after 30 June 2022 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.