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14 Nov 13 8 Class Rulings issued

On 13 November 2013, the ATO issued the following 8 Class Rulings:

  • CR 2013/83 Goods and services tax: the amount of input tax credits for creditable acquisitions made by members of the Waste Contractors & Recyclers Association of NSW in respect of supplies from landfill waste disposal facility managers who are liable entities, in relation to the carbon pricing mechanism, under Subdivision B of Division 2 of Part 3 of the Clean Energy Act 2011    
  • CR 2013/84 Goods and services tax: the amount of input tax credits for creditable acquisitions made by members of the Waste Contractors & Recyclers Association of NSW in respect of supplies from landfill waste disposal facility managers who are liable to pay a waste levy under section 88 of the Protection of the Environment Operations Act 1997 (NSW)
  • CR 2013/85 Income tax and fringe benefits tax: clients of YourCarLog Pty Ltd who use the YourCarLog.com Logbook Report     
  • CR 2013/86 Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers     
  • CR 2013/87 Income tax: assessable income: payments received by employees under the Australian Portable Leave Scheme     
  • CR 2013/88 Income tax: Endeavour Energy's Network Business Mix and Match Program     
  • CR 2013/89 Income tax: The University of South Australia - Academic early retirement scheme     
  • CR 2013/90 Income tax: Department of Transport, Planning and Local Infrastructure (Corporate, Finance and Planning Groups) Voluntary Departure Program 2013-14

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