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This gazette
Administered by: Treasury
Published Date 17 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

CR 2019/44

Bialik College – early retirement scheme 2019

This Ruling sets out the tax consequences for participants in the Bialik College early retirement scheme 2019.

The Ruling applies from 17 July 2019 to 30 June 2020.

LCR 2019/2

Consolidation: churning of joining entities

This Ruling provides guidance on the churning measure in section 716-440 of the Income Tax Assessment Act 1997.

TD 2019/12

Income tax: what type of costs are debt deductions within scope of subparagraph 820-40(1)(a)(iii) of the Income Tax Assessment Act 1997?

This Determination sets out how non-authorised deposit taking institutions must work out their adjusted average debt for thin capitalisation purposes, including debt capital that gives rise to debt deductions.

The Determination applies both before and after date of issue.

 

NOTICE OF WITHDRAWAL

Ruling number

Subject

Brief description

PR 2018/2

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

PR 2018/2 is withdrawn with effect from 17 July 2019.