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02 Oct 14 7 Class Rulings and one addenda issued, and one withdrawn

On 1 October 2014, the ATO issued the following 7 Class Rulings:

  • CR 2014/74 Fringe benefits tax: employer clients of Emerchants Payment Solutions Limited (Emerchants) who are subject to the provisions of either section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 and make use of the Emerchants' Meals and Entertainment Card facility
  • CR 2014/75 Fringe benefits tax: employer clients of Emerchants Payment Solutions Limited (Emerchants) who are subject to the provisions of either section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 and make use of the Emerchants' Living Expenses Card facility
  • CR 2014/76 Income tax: Capital management distribution: Wesfarmers Limited
  • CR 2014/77 Income tax: Westfield Retail Trust: Merger with Westfield Group's Australian/New Zealand business
  • CR 2014/78 Income tax: Westfield Group - Restructure and Merger with the Westfield Retail Trust
  • CR 2014/79 Income tax: treatment of transfer payments to employees of Delta Electricity following the sale of the Delta Coast business to a private sector entity
  • CR 2014/80 Income tax: Commonwealth Bank of Australia - Commbank PERLS VII Capital Notes

On 1 October 2014, the ATO issued the following addenda to Class Ruling CR 2009/78:

  • CR 2009/78A1 Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

This Addendum amends Class Ruling CR 2009/78 to reflect the payment of the distribution to PERLS V holders for the period from 31 July 2014 to 30 September 2014. Whilst the amendments operate to create an additional distribution payment date (the reinvestment date) no amendments will be made to the formula used to calculate the distributions.

On 1 October 2014, the ATO issued the following Notice of Withdrawal of Class Ruling CR 2013/65:

  • CR 2013/65W Income tax: assessable income: Australian Agency for International Development employees deployed to the Solomon Islands to provide Official Development Assistance

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