Latest Rulings

Taxation Ruling TR 2021/D6 Income tax: the games and sports exemption

October 7, 2021

ATO

Table of Contents Paragraph What this draft Ruling is about 1 Ruling 6 Society, association or club 6 Example 1 – not a society, association or club 8 Non-profit 10 Game or sport 16 Sporting or game-like activities 21 Example 2 – minor sporting activity incidental to club’s main purpose 25 Examples of games or […]

Taxation Ruling TR 97/22W Income tax: exempt sporting clubs

October 6, 2021

ATO

Notice of Withdrawal Taxation Ruling TR 97/22 is withdrawn with effect from 7 October 2021. 1. TR 97/22 sets out the Commissioner’s view on when societies, associations or clubs are established for the ‘encouragement of a game or sport’ in determining whether they are exempt from income tax under table item 9.1(c) of section 50-45 […]

Class Ruling CR 2017/38A1 – Addendum Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B-Maximised MasterCard credit card facility

October 6, 2021

ATO

View the consolidated version for this notice. Addendum This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2017/38 to: · change the name of the company named in the class ruling from Community Sector Banking Pty Limited to Bendigo and Adelaide Bank Limited, in view […]

Class Ruling CR 2016/29A1 – Addendum Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B-Entertained MasterCard debit card facility

October 6, 2021

ATO

View the consolidated version for this notice. Addendum This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2016/29 to: · change the name of the company named in the class ruling from Community Sector Banking Pty Limited to Bendigo and Adelaide Bank Limited, in view […]

Class Ruling CR 2007/15A2 – Addendum Fringe benefits tax: employer clients of Bendigo and Adelaide Bank Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of a B Packaged Mastercard debit card account facility

October 6, 2021

ATO

View the consolidated version for this notice. Addendum This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2007/15 to change the name of the company named in the class ruling from Community Sector Banking Pty Ltd to Bendigo and Adelaide Bank Limited, in view of Bendigo and […]

Product Ruling PR 2021/12 Challenger Lifetime Annuity (Liquid Lifetime)

October 6, 2021

ATO

Contents Para What this Ruling is about 1 Date of effect 9 Ruling 14 Scheme 15 Appendix – Explanation 37 Relying on this Ruling:This publication (excluding appendix) is a public ruling for the purposes of the Taxation Administration Act 1953. If this Ruling applies to you, and you correctly rely on it, we will apply the […]

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Latest Rulings

Taxation Ruling TR 2021/D6 Income tax: the games and sports exemption

Taxation Ruling TR 97/22W Income tax: exempt sporting clubs

Class Ruling CR 2017/38A1 – Addendum Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B-Maximised MasterCard credit card facility

Class Ruling CR 2016/29A1 – Addendum Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B-Entertained MasterCard debit card facility

Class Ruling CR 2007/15A2 – Addendum Fringe benefits tax: employer clients of Bendigo and Adelaide Bank Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of a B Packaged Mastercard debit card account facility

Product Ruling PR 2021/12 Challenger Lifetime Annuity (Liquid Lifetime)

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