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Public Advice and Guidance Issue List

The following documents are scheduled to issue in the week commencing 14 August 2017.

Class Rulings
Product Ruling
Addenda
 

Class Rulings

CR 2017/53 Income tax: Batlow Fruit Company Pty Ltd - converted to a company registered under the Corporations Act 2001
Publication date 16 August 2017

CR 2017/54 Income tax: scrip for scrip roll over: acquisition of Heemskirk Consolidated Limited by Northern Silica Corporation
Publication date 16 August 2017

Product Ruling

PR 2017/10 Income tax: taxation consequences of investing in Instreet Masti
Publication date 16 August 2017

Addenda

CR 2015/111 Fringe benefits tax: corporate clients of McMillan Shakespeare Limited and its subsidiaries (McMillan Shakespeare) who participate in McMillan Shakespeare's bus travel benefit scheme
The addendum amends Class Ruling CR 2015/111 to correct the explanation in paragraph 37 of the ruling regarding why the scheme satisfies paragraph 47(6)(aa) of the Fringe Benefits Tax Assessment Act 1986.
Publication date 16 August 2017

CR 2016/58 Fringe benefits tax: corporate clients of Smartgroup Corporation Ltd and its subsidiaries (Smartgroup) who participate in Smartgroup's bus travel benefit scheme
The addendum amends Class Ruling CR 2016/58 to correct the explanation in paragraph 36 of the ruling regarding why the scheme satisfies paragraph 47(6)(aa) of the Fringe Benefits Tax Assessment Act 1986.
Publication date 16 August 2017

TR 2006/11 Income tax: Private Rulings
The addendum amends Taxation Ruling TR 2006/11 to clarify that a private indirect tax ruling can be revised but not withdrawn.
Publication date 16 August 2017

TR 2005/8 Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties
The addendum amends Taxation Ruling TR 2005/8 to remove outdated guidance in relation to the section 23AG exemption.
Publication date 16 August 2017


 

Please note that this list is subject to change.

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