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Notice of Rulings 18 November 2020

Authoritative Version
This instrument gives notice of public rulings CR 2020/64, CR 2020/65, CR 2020/66 and CR 2020/67.
Administered by: Treasury
Registered 18 Nov 2020

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Notice of Rulings 18 November 2020


The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law

 

NOTICE OF RULINGS

Ruling number

Subject

Brief description

CR 2020/64

Victorian Building Authority (Cladding Safety Victoria) – funding payments made to owners’ corporations

This Ruling sets out the goods and services tax consequences for an owners’ corporation who receives funding from the Victorian Building Authority on behalf of the Victorian government.

This Ruling applies from 1 July 2019 to 30 June 2025.

CR 2020/65

ACARP – research and development membership funding

This Ruling sets out the tax consequences for research and development entities who are liable for levy contributions to Australian Coal Research Limited under the ACARP.

This Ruling applies to entities that enter into the scheme from 1 July 2020 to 30 June 2025.

CR 2020/66

Macquarie Bank Limited – Macquarie Bank Capital Notes 2

This Ruling sets how the relevant tax provisions apply for investors who acquired Macquarie Bank Capital Notes 2 on 2 June 2020.

This Ruling applies from 1 July 2019 to 30 June 2029.

CR 2020/67

City of Tea Tree Gully Council – early retirement scheme 2020

This Ruling sets out the tax consequences of an early retirement scheme implemented by the City of Tea Tree Gully Council.

This Ruling applies from 19 November 2020 to 30 June 2021.