COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from Branches of the Australian Taxation Office or at http://law.ato.gov.au.

CR 2014/10

Income tax:  share consolidation and in specie distribution:  Macquarie Group Limited

 

The Ruling sets out the Commissioner’s opinion for holders of ordinary shares in Macquarie Group Limited.

 

The Ruling applies from 1 July 2013 to 30 June 2014.

CR 2014/11

Income tax:  demerger of Orora Limited by Amcor Limited

 

The Ruling sets out the Commissioner’s opinion for shareholders of Amcor Limited.

 

The Ruling applies from 1 July 2013 to 30 June 2014.

CR 2014/12

Income tax:  demerger of Recall Holdings Limited by Brambles Limited

 

The Ruling sets out the Commissioner’s opinion for holders of ordinary shares in Brambles Limited.

 

The Ruling applies from 1 July 2013 to 30 June 2014.

CR 2014/13

Income tax:  format of mobile phone invoice as evidence for donations to World Wide Fund for Nature via SMS.

The Ruling sets out the Commissioner’s opinion for mobile phone subscribers who:

  • are residents of Australia within the meaning of subsection 6(1) of the Income Tax Assessment Act 1936;
  • make a tax deductible gift to the World Wide Fund for Nature (WWF) by way of SMS to a designated mobile phone number operated by a Mobile Phone Carrier (MPC);
  • receive a mobile phone invoice with the relevant details of the donation from the MPC; and
  • use the mobile phone invoice as evidence to claim the donation as an allowable deduction under Division 30 of the Income Tax Assessment Act 1997.

 

The Ruling applies from 1 February 2014 until 30 June 2019.

CR 2014/14

Income tax:  Macquarie Group Employee Retained Equity Plan:  share consolidation and in specie distribution: Macquarie Group Limited

The Ruling sets out the Commissioner’s opinion for employees (including directors) of Macquarie Group Limited or its subsidiaries.

 

The Ruling applies from 1 July 2013 to 30 June 2014.

 

SCD 97/1

Superannuation contributions:  what is the surcharge threshold for the 1997‑98 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 97/2

Superannuation contributions:  what are the indexable amounts for the 1997‑98 financial year under the Termination Payments Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 97/3

Superannuation contributions:  what is the surcharge threshold for the 1997‑98 financial year under the Termination Payments Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 97/4

Superannuation contributions:  what are the surchargeable contributions threshold and the indexable amounts for the 1997‑98 financial year under the Superannuation Contributions Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 98/3

Superannuation contributions:  what is the surcharge threshold for the 1998‑99 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 98/4

Superannuation contributions:  what are the indexable amounts for the 1998‑99 financial year under the Termination Payments Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 98/5

Superannuation contributions:  what is the surcharge threshold for the 1998‑99 financial year under the Termination Payments Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 98/6

Superannuation contributions:  what are the surchargeable contributions threshold and the indexable amounts for the 1998‑99 financial year under the Superannuation Contributions Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 99/1

Superannuation contributions:  what is the surcharge threshold for the 1999‑2000 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 99/2

Superannuation contributions:  what are the indexable amounts for the 1999-2000 financial year under the Termination Payments Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 99/3

Superannuation contributions:  what is the surcharge threshold for the 1999‑2000 financial year under the Termination Payments Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 99/4

Superannuation contributions:  what are the surchargeable contributions threshold and the indexable amounts for the 1999‑2000 financial year under the Superannuation Contributions Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 2000/1

Superannuation contributions:  what is the surcharge threshold for the 2000‑2001 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 2000/2

Superannuation contributions:  what are the indexable amounts for the 2000‑2001 financial year under the Termination Payments Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 2000/3

Superannuation contributions:  what is the surcharge threshold for the 2000‑2001 financial year under the Termination Payments Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 2000/4

Superannuation contributions:  what are the surchargeable contributions threshold and the indexable amounts for the 2000‑2001 financial year under the Superannuation Contributions Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 2001/1

Superannuation contributions:  what is the surcharge threshold for the 2001‑2002 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 2001/2

Superannuation contributions:  what are the indexable amounts for the 2001‑2002 financial year under the Termination Payments Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 2001/3

Superannuation contributions:  what is the surcharge threshold for the 2001‑2002 financial year under the Termination Payments Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 2001/4

Superannuation contributions:  what are the surchargeable contributions threshold and the indexable amounts for the 2001‑2002 financial year under the Superannuation Contributions Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 2002/1

Superannuation contributions:  what is the surcharge threshold for the 2002‑2003 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 2002/2

Superannuation contributions:  what are the indexable amounts for the 2002‑2003 financial year under the Termination Payments Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 2002/3

Superannuation contributions:  what is the surcharge threshold for the 2002‑2003 financial year under the Termination Payments Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 2002/4

Superannuation contributions:  what are the surchargeable contributions threshold and the indexable amounts for the 2002‑2003 financial year under the Superannuation Contributions Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 2003/1

Superannuation contributions:  what is the surcharge threshold for the 2003‑2004 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 2003/2

Superannuation contributions:  what are the indexable amounts for the 2003‑2004 financial year under the Termination Payments Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 2003/3

Superannuation contributions:  what is the surcharge threshold for the 2003‑2004 financial year under the Termination Payments Tax (Assessment and Collection) Act 1997? 

Withdrawn without replacement.

SCD 2003/4

Superannuation contributions:  what are the surchargeable contributions threshold and the indexable amounts for the 2003‑2004 financial year under the Superannuation Contributions Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 2004/1

Superannuation contributions:  what is the surcharge threshold for the 2004‑2005 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 2004/2

Superannuation contributions:  what are the indexable amounts for the 2004‑2005 financial year under the Termination Payments Tax Imposition Act 1997?

Withdrawn without replacement.

SCD 2004/3

Superannuation contributions:  what is the surcharge threshold for the 2004‑2005 financial year under the Termination Payments Tax (Assessment and Collection) Act 1997?

Withdrawn without replacement.

SCD 2004/4

Superannuation contributions:  what are the surchargeable contributions threshold and the indexable amounts for the 2004‑2005 financial year under the Superannuation Contributions Tax Imposition Act 1997?

Withdrawn without replacement.