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Notice of Rulings 12 March 2025


The Commissioner of Taxation, Rob Heferen, 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

 

 

PR 2025/2

Yolla Producers Co-operative Society Ltd – Yolla Co-Op Prepayment Program

This Ruling sets out the income tax consequences for entities that participate as a Customer in the Yolla Co-Op Prepayment Program offered by Yolla Producers Co-operative Society Ltd.

This Ruling applies to a Customer that enters into the scheme specified in the Ruling from 12 March 2025 until 30 June 2027.

 

TR 2006/14

Income tax:  capital gains tax:  consequences of creating life and remainder interests in property and of later events affecting those interests

This Addendum amends TR 2006/14 to include exceptions to capital gains tax events for granny flat arrangements and edit for accessibility requirements.

This Addendum applies from 12 March 2025.