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This gazette
Administered by: Treasury
Published Date 10 Jul 2019

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

NOTICE OF RULINGS

Ruling number

Subject

Brief description

TD 2019/11

Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2019-20 income year?

This Taxation Determination sets out the reasonable overtime meal expenses, and domestic and overseas travel rates for the 2019-20 income year.

CR 2019/43

IMD Ltd – off-market share buy-back

This Ruling sets out the Commissioner’s position on the tax consequences of IMB Ltd’s off-market share buy-back announced on 2 May 2019.

The Ruling applies from 1 July 2018 to 30 June 2019.

 

NOTICE OF ERRATUM

Ruling Number

Subject

Brief Description

TD 2019/10

Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997?

The Erratum corrects paragraph cross referencing in the Determination.

 

NOTICE OF ADDENDUM

Ruling Number

Subject

Brief description

PR 2018/2

Income tax: taxation consequences of investing in Macquarie Equity Lever Instalment Receipts

The Addendum amends Product Ruling PR 2018/2 to incorporate the Portfolio Asset Novation Agreement.

 

NOTICE OF WITHDRAWAL

Ruling number

Subject

Brief description

TD 2013/15

Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2013-14 financial year?

TD 2013/15 is withdrawn with effect from 10 July 2019.