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19 Feb 15 2 Class Rulings and 2 errata issued

On 18 February 2015, the ATO issued the following 2 Class Rulings:

  • CR 2015/11 Income tax: exchange of units in the Bailador Trust for shares in Bailador Technology Investments Limited
  • CR 2015/12 Income tax: restructure of Bailador Siteminder Co Investment Trust

On 18 February 2015, the ATO issued the following 2 errata to Class Rulings:

  • CR 2013/32ER1 Goods and services tax: GST treatment of Australian fees and charges imposed by NSW Councils for supplies in relation to building and property development applications and other related permits and approvals
  • CR 2015/10ER1 Income tax: provision of accommodation by Shell Korea Ltd to employees who are residents of Australia for tax purposes

 


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