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06 Jun 13 7 Class Rulings and one addendum issued

On 5 June 2013, the ATO issued the following 7 Class Rulings:

  • CR 2013/33 Income tax: treatment of transfer payments to employees of Eraring Energy following the sale of business to a private sector entity
  • CR 2013/34 Income tax: business restructure and proposed capital distribution: News Corporation
  • CR 2013/35 Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technology Program
  • CR 2013/36 Fringe benefits tax: employer clients of the Commonwealth Bank of Australia (CBA) who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 and who make use of the Bank's prepaid Employee Benefits Card facility
  • CR 2013/37 Income tax: demerger of Duketon Mining Limited by South Boulder Mines Ltd
  • CR 2013/38 Income tax: Parks Victoria Voluntary Departure Program 2012-13 / 2013-14 Early Retirement Scheme 
  • CR 2013/39 Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to water, sewerage and drainage supplies

On 5 June 2013, the ATO issued the following addendum:

  • CR 2013/27A1 - Income tax: treatment of transfer payments to employees of Delta Electricity following the sale of certain business Divisions to a private sector entity

 


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