Taxation Ruling
TR 2002/List
Income tax and other taxes: Determinations, Rulings, and notices of withdrawal, addendum and erratum issued in 2002
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FOI status:
may be released| Contents | Para |
|---|---|
| What this Ruling is about | |
| Rulings | |
| Class Rulings | |
| Excise Bulletins | |
| Fuel Grant and Rebate Rulings | |
| Income Tax | |
| Goods and Services Tax | |
| Product Rulings | |
| Superannuation Contributions Determinations | |
| Superannuation Guarantee Determinations | |
| Taxation Determinations | |
| Taxation Rulings | |
| Wine Equalisation Tax Rulings |
Preamble
| This document is not a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 and is not legally binding on the Commissioner. Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a public ruling and how it is binding on the Commissioner. |
What this Ruling is about
Class of person/arrangement
1. This Ruling lists all draft and final Determinations and Rulings, as well as all notices of withdrawal, addendum and erratum to Determinations and Rulings, issued by the Commissioner of Taxation in the 2002 calendar year.
Ruling
2. This Ruling lists the documents that have been issued during 2002 divided by type and series and showing in relation to each action the number of the document, its title and the date the action took place.
Class Rulings
3. During the calendar year 2002 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| CR 2002/1 | Income tax: Eligible Termination Payment - FreightCorp Sale and Transfer of Employment | 16.01.02 |
| CR 2002/2 | Income tax: Approved Early Retirement Scheme - Trinity College Incorporated | 16.01.02 |
| CR 2002/3 | Income tax: Approved Early Retirement Scheme - SunWater | 23.01.02 |
| CR 2002/4 | Income tax: Exempt Income - Cancer Research Vacation Studentships | 27.02.02 |
| CR 2002/5 | Income tax: Exempt Income - Post-Graduate Research Scholarships | 27.02.02 |
| CR 2002/6 | Income tax: Return of capital by Ranger Minerals Ltd | 27.02.02 |
| CR 2002/7 | Income tax: Approved Early Retirement Scheme - Holmesglen Institute of TAFE Victoria | 27.02.02 |
| CR 2002/8 | Income tax: Approved Early Retirement Scheme - Chisholm Institute of TAFE Victoria | 27.02.02 |
| CR 2002/9 | Income tax: Approved Early Retirement Scheme - Victoria Police | 27.02.02 |
| CR 2002/10 | Income tax: Approved Early Retirement Scheme - Dampier Salt Limited | 06.03.02 |
| CR 2002/11 | Income tax: Approved Early Retirement Scheme - Port Waratah Coal Services Limited | 06.03.02 |
| CR 2002/12 | Income tax: Approved Early Retirement Scheme - M S W A Trust | 13.03.02 |
| CR 2002/13 | Income tax: Investors in the Wattle Group | 20.03.02 |
| CR 2002/14 | Income tax: Approved Early Retirement Scheme - NSW Department of Industrial Relations | 27.03.02 |
| CR 2002/15 | Income tax: Approved Early Retirement Scheme - Joint Services Department, Parliament of Victoria | 27.03.02 |
| CR 2002/16 | Income tax: Share Buy-Back: TAB Limited | 03.04.02 |
| CR 2002/17 | Income tax: Approved Early Retirement Scheme - Department of Treasury and Finance Victoria | 10.04.02 |
| CR 2002/18 | Income tax: Approved Early Retirement Scheme - Nacos Credit Union Ltd | 10.04.02 |
| CR 2002/19 | Income tax: assessable income: football umpires: Tasmanian Football League Umpires Association (TFLUA) receipts | 10.04.02 |
| CR 2002/20 | Income tax: assessable income: soccer referees: Victorian Soccer Federation referees | 10.04.02 |
| CR 2002/21 | Income tax: Listed investment companies: LIC capital gain: proposed disposal of investment portfolio of CMG CH China Investments Limited | 17.04.02 |
| CR 2002/22 | Income tax: Approved Early Retirement Scheme - Mater Hospital Mackay | 17.04.02 |
| CR 2002/23 | Income tax: AusBulk Ltd - 0:90:10 Extended Wheat Pool | 24.04.02 |
| CR 2002/24 | Income tax: Approved Early Retirement Scheme - Alcoa of Australia Ltd | 24.04.02 |
| CR 2002/25 | Income tax: Approved Early Retirement Scheme - Department of Justice Victoria | 08.05.02 |
| CR 2002/26 | Income tax: capital reduction and related scheme of arrangement for the demerger of BHP Steel Limited | 15.05.02 |
| CR 2002/27 | Income tax: Approved Early Retirement Scheme - Hella Australia Pty Ltd | 15.05.02 |
| CR 2002/28 | Income tax: Approved Early Retirement Scheme - The Parliament of New South Wales, Printing Services | 22.05.02 |
| CR 2002/29 | Income tax: Approved Early Retirement Scheme - Department of the House of Representatives, Parliament of Australia | 29.05.02 |
| CR 2002/30 | Income tax: Approved Early Retirement Scheme - Department of Human Services (Grampians Region) | 05.06.02 |
| CR 2002/31 | Income tax: Approved Early Retirement Scheme - Education Queensland | 05.06.02 |
| CR 2002/32 | Income tax: capital gains: the issue by St. George Bank Limited of preference shares called St. George Preferred Resetting Yield Marketable Equity Securities (PRYMES) | 12.06.02 |
| CR 2002/33 | Income tax: Approved Early Retirement Scheme - Applied Soil Technology Pty Limited | 12.06.02 |
| CR 2002/34 | Income tax: Approved Early Retirement Scheme - South Australian Water Corporation | 26.06.02 |
| CR 2002/35 | Income tax: Approved Early Retirement Scheme - Australian Provincial Newspapers Limited and Subsidiary Companies | 03.07.02 |
| CR 2002/36 | Income tax: Approved Early Retirement Scheme - South Australian Water Corporation (Skill Based Reform) | 03.07.02 |
| CR 2002/37 | Income tax: Approved Early Retirement Scheme - South Australian Water Corporation (Succession Based Reform) | 03.07.02 |
| CR 2002/38 | Income tax: Approved Early Retirement Scheme - Ford Motor Company of Australia Limited | 03.07.02 |
| CR 2002/39 | Income tax: Approved Early Retirement Scheme - Riverina Wool Combing Pty Ltd | 10.07.02 |
| CR 2002/40 | Income tax: Approved Early Retirement Scheme - Department of Information Technology and Management | 17.07.02 |
| CR 2002/41 | Income tax: Return of capital by Bligh Ventures Ltd | 17.07.02 |
| CR 2002/42 | Income tax: Approved Early Retirement Scheme - Allied Bearing Co. (Cairns) | 17.07.02 |
| CR 2002/43 | Income tax: Approved Early Retirement Scheme - Department of Infrastructure, Victoria | 17.07.02 |
| CR 2002/44 | Income tax: Approved Early Retirement Scheme - Rail Infrastructure Corporation | 24.07.02 |
| CR 2002/45 | Income tax: Selective Capital Reduction and Special Dividend | 24.07.02 |
| CR 2002/46 | Income tax: Approved Early Retirement Scheme - Victoria University of Technology | 31.07.02 |
| CR 2002/47 | Income tax: Approved Early Retirement Scheme - Victoria Police | 31.07.02 |
| CR 2002/48 | Income tax: Approved Early Retirement Scheme - Queensland Government | 31.07.02 |
| CR 2002/49 | Income tax: The Armidale School Fee Plan | 07.08.02 |
| CR 2002/50 | Income tax: Approved Early Retirement Scheme - CSR Emoleum Services Pty Ltd | 14.08.02 |
| CR 2002/51 | Income tax: Approved Early Retirement Scheme - Ministry of Energy and Utilities | 14.08.02 |
| CR 2002/52 | Income tax: Johnson & Johnson Pty Ltd - Exempt Share Plan | 21.08.02 |
| CR 2002/53 | Income tax: Johnson & Johnson Pty Ltd - Deferred Share Plan | 21.08.02 |
| CR 2002/54 | Income tax: Approved Early Retirement Scheme - Hewlett Packard Australia Ltd, Compaq Computer Australia Pty Ltd, Compaq Technologies (Aust) Pty Ltd | 21.08.02 |
| CR 2002/55 | Income tax: Approved Early Retirement Scheme - South Australian Government | 21.08.02 |
| CR 2002/56 | Income tax: RMIT University: fees paid in respect of employees for professional appointments | 28.08.02 |
| CR 2002/57 | Income tax: Colonial Mutual Life Assurance Society Limited - Income Care Policy | 28.08.02 |
| CR 2002/58 | Income tax: Share Buy-Back: Bank of Queensland Limited | 04.09.02 |
| CR 2002/59 | Income tax: compensation payments to Holocaust survivors and their relatives - Remembrance, Responsibility and Future Foundation | 04.09.02 |
| CR 2002/60 | Income tax: compensation payments to Holocaust survivors and their relatives - the Stichting Maror-gelden Overheid Foundation | 04.09.02 |
| CR 2002/61 | Income tax: compensation payments to Holocaust survivors and their relatives - French Ministry of Defence Fund for Orphans | 04.09.02 |
| CR 2002/62 | Income tax: Approved Early Retirement Scheme - TransGrid | 04.09.02 |
| CR 2002/63 | Income tax: Australian Coal Association Research Program Scholarships | 04.09.02 |
| CR 2002/64 | Income tax: Approved Early Retirement Scheme - NSW Roads and Traffic Authority | 04.09.02 |
| CR 2002/65 | Income tax: Approved Early Retirement Scheme - Rural Finance Corporation of Victoria | 04.09.02 |
| CR 2002/66 | Income tax: allowable deduction: tuition fees paid by certain Royal Melbourne Institute of Technology ('RMIT') students | 04.09.02 |
| CR 2002/67 | Income tax: capital gains: scrip for scrip roll-over: exchange of units in Mirvac Commercial Trust for units in Mirvac Property Trust | 04.09.02 |
| CR 2002/68 | Income tax: Approved Early Retirement Scheme - Deakin University | 11.09.02 |
| CR 2002/69 | Income tax: Approved Early Retirement Scheme - State Revenue Office, Victoria | 11.09.02 |
| CR 2002/70 | Income tax: Approved Early Retirement Scheme - Adult Multicultural Education Services, Department of Education and Training, Victoria | 11.09.02 |
| CR 2002/71 | Income tax: reduction of capital and related scheme of arrangement for the demerger of Loomis Limited by Mayne Group Limited | 23.10.02 |
| CR 2002/72 | Income tax: University of Melbourne - Externally Funded Research Project Scholarships | 18.09.02 |
| CR 2002/73 | Income tax: Share Buy-Back NRMA Insurance Group Limited | 25.09.02 |
| CR 2002/74 | Income tax: Share Buy-Back Insurance Australia Group Limited | 25.09.02 |
| CR 2002/75 | Income tax: travel allowance paid to New South Wales judges | 02.10.02 |
| CR 2002/76 | Income tax: Approved Early Retirement Scheme - Victoria University of Technology | 09.10.02 |
| CR 2002/77 | Income tax: Victoria University of Technology - leadership and citizenship bursary payments to elected student representatives | 23.10.02 |
| CR 2002/78 | Income tax: WMC Limited Demerger - Option Scheme affecting employees and former employees of WMC Limited Group holding options over WMC Limited shares | 06.11.02 |
| CR 2002/79 | Income tax: Approved Early Retirement Scheme - Pasminco Australia Limited, Rosebery Mine | 06.11.02 |
| CR 2002/80 | Income tax: Approved Early Retirement Scheme - Epixtech Pty Ltd | 13.11.02 |
| CR 2002/81 | Income tax: capital gains: demerger roll-over relief for shareholders: demerger of WMC Ltd | 13.11.02 |
| CR 2002/82 | Income tax: Approved Early Retirement Scheme - Bendigo Regional Institute of TAFE | 20.11.02 |
| CR 2002/83 | Income tax: science prizes: The Prime Minister's Prize for Science, The Malcolm McIntosh Prize - Physical Scientist of the Year, The Science Minister's Prize - Life Scientist of the Year, The Prime Minister's Prize for Excellence in Science Teaching in Primary Schools, The Prime Minister's Prize for Excellence in Science Teaching in Secondary Schools | 13.12.02 |
| CR 2002/84 | Income tax: Approved Early Retirement Scheme - James Cook University | 04.12.02 |
| CR 2002/85 | Income tax: capital gains tax: CGT event G3: Pasminco Limited (subject to Deed of Company Arrangement) | 04.12.02 |
| CR 2002/86 | Income tax: American International Assurance Company (Australia) Limited Statutory Fund No. 3 - continuation of Life Insurance Policy | 11.12.02 |
| CR 2002/87 | Income tax: Approved Early Retirement Scheme - Loy Yang Power Management Pty Ltd | 18.12.02 |
| CR 2002/88 | Income tax: Approved Early Retirement Scheme - Snowy Hydro Limited | 18.12.02 |
| CR 2002/89 | Income tax: dividend, capital reduction and related schemes of arrangement for the demerger of SciGen Limited from Sonic Healthcare Limited | 18.12.02 |
| Ruling | Title | Issue date |
|---|---|---|
| CR 2001/1 | Class Ruling: Class Rulings System | 16.10.02 |
| CR 2001/42 | Income tax: exempt income: approved projects: MH Matrix | 28.08.02 |
| CR 2002/3 | Income tax: Approved Early Retirement Scheme - SunWater | 29.05.02 |
| CR 2002/8 | Income tax: Approved Early Retirement Scheme - Chisholm Institute of TAFE Victoria | 17.07.02 |
| CR 2002/44 | Income tax: Approved Early Retirement Scheme - Rail Infrastructure Corporation | 06.11.02 |
| CR 2002/55 | Income tax: Approved Early Retirement Scheme - South Australian Government | 04.12.02 |
| CR 2002/78 | Income tax: WMC Limited Demerger - Option Scheme affecting employees and former employees of WMC Limited Group holding options over WMC Limited shares | 04.12.02 |
| CR 2002/81 | Income tax: capital gains: demerger roll-over relief for shareholders: demerger of WMC Ltd | 04.12.02 |
| CR 2002/81 | Income tax: capital gains: demerger roll-over relief for shareholders: demerger of WMC Ltd | 18.12.02 |
| Ruling | Title | Issue date |
|---|---|---|
| CR 2002/71 | Income tax: reduction of capital and related scheme of arrangement for the demerger of Loomis Limited by Mayne Group Limited | 04.12.02 |
Excise Bulletins
4. During the calendar year 2002 the Commissioner of Taxation withdrew one excise bulletin:
| Ruling | Title | Issue date | Replaced by |
|---|---|---|---|
| EB 2000/1 | Excise Bulletin: the wine equalisation tax | 18.12.02 | WETR 2002/2 |
Fuel Grant and Rebate Rulings
5. During the calendar year 2002 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| FGRR 2002/D1 | Off-Road Scheme - application to mining operations | 12.06.02 |
| Ruling | Title | Issue date |
|---|---|---|
| FGRR 2002/1 | Off-Road Scheme - application to mining operations | 04.12.02 |
Income Tax
6. During the calendar year 2002 the Commissioner of Taxation withdrew or partially withdrew:
| Ruling | Title | Issue date |
|---|---|---|
| IT 2328 | Income tax: capital gains provisions: interpretation and operation | 11.09.02 |
| Ruling | Title | Issue date |
|---|---|---|
| IT 243 | Commutation of a pension entitlement to a lump sum | 18.12.02 |
| IT 2060 | Commuted lump sum pension payments | 18.12.02 |
| IT 2218 | Income tax: Partners' salaries | 22.05.02 |
| IT 2270 | Income tax: application of overseas ships provisions to time charters | 25.09.02 |
Goods and Services Tax
7. During the calendar year 2002 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| GSTD 2002/D1 | Goods and services tax: what supplies of fruit and vegetable juices are GST-free? | 30.01.02 |
| GSTD 2002/D2 | Goods and services tax: is a token of appreciation given to a speaker consideration for the supply of the speaking services? | 26.06.02 |
| GSTD 2002/D3 | Goods and services tax: how do I account for GST when I supply taxable goods, non-taxable goods and delivery services together? | 03.07.02 |
| GSTD 2002/D4 | Goods and services tax: is the payment of judgment interest consideration for a supply? | 27.11.02 |
| GSTD 2002/D5 | Goods and services tax: are there GST consequences when a partner in a partnership takes goods held as trading stock for private or domestic use? | 27.11.02 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTD 2002/1 | Goods and services tax: are there GST consequences when a partner in a partnership takes goods held as trading stock for private or domestic use? | 27.03.02 |
| GSTD 2002/2 | Goods and services tax: what supplies of fruit and vegetable juices are GST-free? | 22.05.02 |
| GSTD 2002/3 | Goods and services tax: how do I account for GST when I supply taxable goods, non-taxable goods and delivery services together? | 18.09.02 |
| GSTD 2002/4 | Goods and services tax: what are the requirements for a particular document to be treated as an adjustment note when an adjustment arises from a payment made by a third party? | 09.10.02 |
| GSTD 2002/5 | Goods and services tax: is a token of appreciation given to a speaker consideration for the supply of the speaking services | 23.10.02 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTD 2002/1 | Income tax: are there GST consequences when a partner in a partnership takes goods held as trading stock for private or domestic use? | 27.11.02 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTR 2002/D1 | Goods and services tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999? | 16.01.02 |
| GSTR 2002/D2 | Goods and services tax: supplies that are GST-free as special education courses | 13.03.02 |
| GSTR 2002/D3 | Goods and services tax: the GST implications of barter transactions through trade exchanges | 14.08.02 |
| GSTR 2002/D4 | Goods and services tax: when is a sale of real property a sale of new residential premises? | 09.10.02 |
| GSTR 2002/D5 | Goods and services tax: supplies that are GST-free as professional or trade courses | 30.10.02 |
| GSTR 2002/D6 | Goods and services tax: financial acquisition threshold | 30.10.02 |
| GSTR 2002/D7 | Goods and services tax: inducements to enter into a lease of commercial premises | 30.10.02 |
| GSTR 2002/D8 | Goods and services tax: when is a non-resident 'not in Australia when the thing supplied is done' for the purposes of item 2 of the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999? | 30.10.02 |
| GSTR 2002/D9 | Income tax: transfers of enterprise assets as a result of property distributions under the Family Law Act 1975 or in similar circumstances | 27.11.02 |
| GSTR 2002/D10 | Goods and services tax: supply of rights for use outside Australia or to a non-resident - subsection 38-190(1), item 4 and subsection 38-190(2) | 18.12.02 |
| GSTR 2002/D11 | Goods and services tax: importation of goods into Australia | 19.12.02 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTR 2001/D3 | Goods and services tax: when is a sale of real property a sale of new residential premises? | 09.10.02 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTR 2002/D5 | Income tax: goods and services tax: supplies that are GST-free as professional or trade courses | 06.11.02 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTR 2002/1 | Goods and services tax: supplies that are GST-free as special education courses | 29.05.02 |
| GSTR 2002/2 | Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions | 26.06.02 |
| GSTR 2002/3 | Goods and services tax: prizes | 02.10.02 |
| GSTR 2002/4 | Goods and services tax: recipient created tax invoices and foreign currency conversions | 09.10.02 |
| GSTR 2002/5 | Goods and services tax: when is a 'supply of a going concern' GST-free? | 16.10.02 |
| GSTR 2002/6 | Goods and services tax: exports of goods, items 1 to 4 of the table in subsection 38-185(1) of the A New Tax System (Goods and Services Tax) Act 1999 | 18.12.02 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTR 2000/15 | Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose | 18.12.02 |
| GSTR 2000/21 | Goods and services tax: the margin scheme for real property held prior to 1 July 2000 | 18.09.02 |
| GSTR 2000/22 | Goods and services tax: determining the extent of creditable purpose for providers of financial supplies | 18.12.02 |
| GSTR 2000/24 | Goods and services tax: Division 129 - making adjustments for changes in extent of creditable purpose | 18.12.02 |
| GSTR 2001/3 | Goods and services tax: GST and how it applies to supplies of fringe benefits | 18.12.02 |
| GSTR 2002/17 | Goods and services tax: tax invoices | 25.09.02 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTR 2001/5 | Goods and services tax: when is a 'supply of a going concern' GST-free? | 16.10.02 |
Product Rulings
8. During the calendar year 2002 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| PR 2002/1 | Income tax: Parkview Orchard Project Prospectus No. 2 | 16.01.02 |
| PR 2002/2 | Income tax: Forestry Plantation Investments Project No. 1 | 16.01.02 |
| PR 2002/3 | Income tax: Red Earth Olives Project | 16.01.02 |
| PR 2002/4 | Income tax: Frankland River Olives Stage 4 | 16.01.02 |
| PR 2002/5 | Income tax: Karri Oak Project No. 2 (Stage 3) Revised Arrangement | 16.01.02 |
| PR 2002/6 | Income tax: Great Southern Plantations 2002 and 2003 Projects | 16.01.02 |
| PR 2002/7 | Income tax: Northern Rivers Coffee Project 2 (revised arrangement) | 23.01.02 |
| PR 2002/8 | Income tax: Settlers Rise Premium Vineyard Project | 30.01.02 |
| PR 2002/9 | Income tax: Yelloch Creek Estate Vineyard Project (revised arrangement) | 30.01.02 |
| PR 2002/10 | Income tax: Soho Lemon Farm Project (revised arrangement) | 30.01.02 |
| PR 2002/11 | Income tax: 2002 Timbercorp Olives Project | 06.02.02 |
| PR 2002/12 | Income tax: Sandalwood and Mango Project 2002 | 06.02.02 |
| PR 2002/13 | Income tax: Palandri America Wine Business | 06.02.02 |
| PR 2002/14 | Income tax: Liverno Olive Project | 20.02.02 |
| PR 2002/15 | Income tax: 2002 Timbercorp Almond Project (Private Offer No. 1) | 20.02.02 |
| PR 2002/16 | Income tax: Plantation Forestry Managers Limited, Hardwood Project No. 2 1999 | 20.02.02 |
| PR 2002/17 | Income tax: TFS Sandalwood Project 2002 | 20.02.02 |
| PR 2002/18 | Income tax: 1992 Timbercorp Eucalypts Project | 20.02.02 |
| PR 2002/19 | Income tax: 1993 Timbercorp Eucalypts Project | 20.02.02 |
| PR 2002/20 | Income tax: 1994 Timbercorp Eucalypts Project | 20.02.02 |
| PR 2002/21 | Income tax: Hillston Grove Vineyards No. 3 Project | 20.02.02 |
| PR 2002/22 | Income tax: Gunns Plantations Woodlot Project 2002 | 27.02.02 |
| PR 2002/23 | Income tax: Campbell's River Project (2002 planting) | 27.02.02 |
| PR 2002/24 | Income tax: 2002 Timbercorp Almond Project | 06.03.02 |
| PR 2002/25 | Income tax: Coonawarra Premium Vineyards Project No. 2 | 06.03.02 |
| PR 2002/26 | Income tax: Forest Rewards Sandalwood Project 2002 | 20.03.02 |
| PR 2002/27 | Income tax: NoRegrets Managed Retail Franchise Project | 20.03.02 |
| PR 2002/28 | Income tax: Forest Rewards Tropical Citrus Project 2002 | 20.03.02 |
| PR 2002/29 | Income tax: Padthaway Braithwaite Estate Vineyard Project (Lease of Community Lot) | 27.03.02 |
| PR 2002/30 | Income tax: Padthaway Braithwaite Estate Vineyard Project (Purchase of Community Lot) | 27.03.02 |
| PR 2002/31 | Income tax: The Gnangara Vineyard Project | 27.03.02 |
| PR 2002/32 | Income tax: Mt Benson Premium Estates Vineyard Project | 27.03.02 |
| PR 2002/33 | Income tax: Forestry Bond 2002 | 03.04.02 |
| PR 2002/34 | Income tax: ARA Forestry Project | 03.04.02 |
| PR 2002/35 | Income tax: Wrights Bay Vineyard Stage 1 | 10.04.02 |
| PR 2002/36 | Income tax: Grand Vin Estate Project | 10.04.02 |
| PR 2002/37 | Income tax: Wrights Bay Vineyard Stage 3 | 10.04.02 |
| PR 2002/38 | Income tax: Vintage Park Vineyard Project | 17.04.02 |
| PR 2002/39 | Income tax: Australian Growth - Timber Project No. 4 | 17.04.02 |
| PR 2002/40 | Income tax: Film Investment - 'Lost World 3' television series | 17.04.02 |
| PR 2002/41 | Income tax: deductibility of interest incurred on borrowings under the Commonwealth Bank Protected Portfolio Loan | 24.04.02 |
| PR 2002/42 | Income tax: Howcroft Estate No. 1 | 24.04.02 |
| PR 2002/43 | Income tax: Hadley Hall Estate Vineyard Project | 24.04.02 |
| PR 2002/44 | Income tax: Clearstream Olive Project No. 5 | 24.04.02 |
| PR 2002/45 | Income tax: Film Investment - 'Skirmish' | 24.04.02 |
| PR 2002/46 | Income tax: Hillston Grove Vineyards Project No. 2 | 24.04.02 |
| PR 2002/47 | Income tax: ITC Pulpwood Project 2002 | 24.04.02 |
| PR 2002/48 | Income tax: ITC Solidwood Project 2002 | 24.04.02 |
| PR 2002/49 | Income tax: ITC Sandalwood Project 2002 | 24.04.02 |
| PR 2002/50 | Income tax: Howcroft Estate Project No. 2 | 24.04.02 |
| PR 2002/51 | Income tax: Film Investment - 'Macquarie Nine Film & Television Investment Fund' | 01.05.02 |
| PR 2002/52 | Income tax: Environinvest Eucalypt Project No. 5 | 01.05.02 |
| PR 2002/53 | Income tax: Summerhill Orchards Project No. 1 (Second Prospectus) | 01.05.02 |
| PR 2002/54 | Income tax: Forest Rewards Teak Project 2001 - Supplementary Prospectus | 01.05.02 |
| PR 2002/55 | Income tax: Pinetec Woodlot Project 2002 | 01.05.02 |
| PR 2002/56 | Income tax: Gunns Plantations Woodlot Project 2002 (revised arrangement) | 01.05.02 |
| PR 2002/57 | Income tax: Ord River Sandalwood Project No. 2 | 01.05.02 |
| PR 2002/58 | Income tax: Frankland Valley Vineyard Project No. 2 | 08.05.02 |
| PR 2002/59 | Income tax: Great Southern Plantations 2002 and 2003 Projects | 08.05.02 |
| PR 2002/60 | Income tax: Wrights Bay Vineyard Stage 2 (revised arrangement) | 08.05.02 |
| PR 2002/61 | Income tax: Barkworth Olives Project No. 6 | 08.05.02 |
| PR 2002/62 | Income tax: Kirribilly Estate Vineyard Stage 2 | 15.05.02 |
| PR 2002/63 | Income tax: Rosedale Vines Project No. 2 | 15.05.02 |
| PR 2002/64 | Income tax: WRF Kangaroo Island Plantations 2002 - Second Prospectus | 15.05.02 |
| PR 2002/65 | Income tax: Treviso Table Grape Project | 15.05.02 |
| PR 2002/66 | Income tax: Australian Growth - Timber 2002/2003 | 15.05.02 |
| PR 2002/67 | Income tax: Forest Rewards Sandalwood Project 2002 - Prepaid Woodlots | 22.05.02 |
| PR 2002/68 | Income tax: ITC Hardwood Timber Project 1999 | 22.05.02 |
| PR 2002/69 | Income tax: Brothers At War Film Project | 22.05.02 |
| PR 2002/70 | Income tax: Film Investment - 'Hating Alison Ashley' | 22.05.02 |
| PR 2002/71 | Income tax: Campbell's River Project (2002 planting) | 22.05.02 |
| PR 2002/72 | Income tax: Malanda Bamboo Project | 22.05.02 |
| PR 2002/73 | Income tax: Mary Valley Paulownia Project (revised arrangement) | 29.05.02 |
| PR 2002/74 | Income tax: Mediterranean Olives Project 2002 | 29.05.02 |
| PR 2002/75 | Income tax: Tasmanian Truffle Project No. 1 - Replacement Short Form Prospectus | 29.05.02 |
| PR 2002/76 | Income tax: Willmott Forests Project - 2002 Replacement Prospectus | 29.05.02 |
| PR 2002/77 | Income tax: Victorian Olive Oil Project | 29.05.02 |
| PR 2002/78 | Income tax: TFS Sandalwood Project 2002 | 05.06.02 |
| PR 2002/79 | Income tax: deductibility of interest incurred on borrowings under the UBS Warburg Protected Equity Product | 05.06.02 |
| PR 2002/80 | Income tax: Australian Forests Project 2002 | 05.06.02 |
| PR 2002/81 | Income tax: Forestry Bond 2002 - Supplementary Prospectus | 05.06.02 |
| PR 2002/82 | Income tax: Kiri Park Project No. 2 - Second Prospectus | 05.06.02 |
| PR 2002/83 | Income tax: 2002 Timbercorp Almond Project (Carina West Site) | 05.06.02 |
| PR 2002/84 | Income tax: ITC Eucalypt Project 1998 | 12.06.02 |
| PR 2002/85 | Income tax: Queensland Paulownia Forests Project No. 6 | 12.06.02 |
| PR 2002/86 | Income tax: Beechworth Winegrape Special Offer | 12.06.02 |
| PR 2002/87 | Income tax: tax consequences of investing in equities using the Macquarie Geared Equities Investment (plus shared upside) | 12.06.02 |
| PR 2002/88 | Income tax: Black Truffle Project 2001 (revised arrangement) | 12.06.02 |
| PR 2002/89 | Income tax: deductibility of interest incurred on borrowings under the Leveraged Equities Share Protection Plan | 12.06.02 |
| PR 2002/90 | Income tax: tax consequences of investing in Macquarie Instalment Warrants - cash applicants and on-market purchasers | 19.06.02 |
| PR 2002/91 | Income tax: Film Investment - 'The Complete History of Cricket - From Dawn to Stumps' | 19.06.02 |
| PR 2002/92 | Income tax: deductibility of interest incurred on borrowings under the UBS Protected Loan Facility | 19.06.02 |
| PR 2002/93 | Income tax: Deductibility of threshold management fees and interest incurred on borrowings in relation to The Macquarie Fusion Funds | 19.06.02 |
| PR 2002/94 | Income tax: Environinvest Cattle Project | 19.06.02 |
| PR 2002/95 | Income tax: deductibility of interest incurred on borrowing's under the Equity Margins Limited Protected Equity Portfolio Loan | 26.06.02 |
| PR 2002/96 | Income tax: New World Project 2002 | 26.06.02 |
| PR 2002/97 | Income tax: Heydon Park Ginseng Project No. 1 | 26.06.02 |
| PR 2002/98 | Income tax: W.A. Blue Gum Project 2002 | 26.06.02 |
| PR 2002/99 | Income tax: 2002 Timbercorp Eucalypts Project - Prepayment Growers | 26.06.02 |
| PR 2002/100 | Income tax: Forestry Plantation Investments Project No. 2 | 26.06.02 |
| PR 2002/101 | Income tax: 2002 Timbercorp Eucalypts Project | 26.06.02 |
| PR 2002/102 | Income tax: The Bellview Vineyard Project (Planted Vineyard Lots) | 26.06.02 |
| PR 2002/103 | Income tax: The Bellview Vineyard Project (Unplanted Vineyard Lots) | 26.06.02 |
| PR 2002/104 | Income tax: The Timber Australia Project - 2002/2003 Prospectus | 26.06.02 |
| PR 2002/105 | Income tax: Tumbarumba Paulownia Plantation No. 2, Prospectus No. 2 | 31.07.02 |
| PR 2002/106 | Income tax: Margaret River Watershed Premium Wine Project - Supplementary Prospectus | 31.07.02 |
| PR 2002/107 | Income tax: East Kimberley Sandalwood Project No. 1, 1999 | 14.08.02 |
| PR 2002/108 | Income tax: Norfolk Ridge Vineyards | 21.08.02 |
| PR 2002/109 | Income tax: tax consequences of investing in Macquarie Hot Instalments 'IMD' Series - cash applicants and on-market purchasers | 28.08.02 |
| PR 2002/110 | Income tax: Kailis Organic Olive Groves | 04.09.02 |
| PR 2002/111 | Income tax: tax consequences of investing in UBS Warburg Highly Geared 'ISO' Series Instalment Warrants - cash applicants and secondary market purchasers | 04.09.02 |
| PR 2002/112 | Income tax: Willmott Forests Project - 2003 Prospectus | 11.09.02 |
| PR 2002/113 | Income tax: Timber Capital Plantation 1995 Prospectus | 02.10.02 |
| PR 2002/114 | Income tax: Timber Capital Plantation 1996 Prospectus | 02.10.02 |
| PR 2002/115 | Income tax: Timber Capital Plantation 1997 Prospectus | 02.10.02 |
| PR 2002/116 | Income tax: Timber Capital Plantation 1998 Prospectus | 02.10.02 |
| PR 2002/117 | Income tax: Willmott Forests Project - 2000 Prospectus No. 2 | 02.10.02 |
| PR 2002/118 | Income tax: Australian Cricket Bat Willow Project - Prospectus 2002 | 02.10.02 |
| PR 2002/119 | Income tax: Mount Kincaid 1999 Bluegum Project | 23.10.02 |
| PR 2002/120 | Income tax: Palandri America Wine Business (Revised Arrangement) | 23.10.02 |
| PR 2002/121 | Income tax: 2002 Timbercorp Olives Project - Supplementary Prospectus | 30.10.02 |
| PR 2002/122 | Income tax: deductibility of interest incurred on borrowings under the Westpac Protected Equity Loan | 30.10.02 |
| PR 2002/123 | Income tax: Templegate Forestry Trust Hamilton 1988 | 06.11.02 |
| PR 2002/124 | Income tax: Templegate Forestry Trust Hamilton 1992 | 06.11.02 |
| PR 2002/125 | Income tax: Templegate Forestry Trust Jeremy 1 1992 | 06.11.02 |
| PR 2002/126 | Income tax: Templegate Forestry Trust Jeremy 1 1988 | 06.11.02 |
| PR 2002/127 | Income tax: Templegate Forestry Trust Jeremy 2 1988 | 06.11.02 |
| PR 2002/128 | Income tax: Templegate Forestry Trust Jeremy 2 1992 | 06.11.02 |
| PR 2002/129 | Income tax: Templegate Forestry Trust Mossgrove 1988 | 06.11.02 |
| PR 2002/130 | Income tax: Templegate Forestry Trust Mossgrove 1992 | 06.11.02 |
| PR 2002/131 | Income tax: Templegate Forestry Trust Wombat 1988 | 06.11.02 |
| PR 2002/132 | Income tax: The Larenta Olive Project | 13.11.02 |
| PR 2002/133 | Income tax: Forest Rewards Premium Vineyard Project 1 | 13.11.02 |
| PR 2002/134 | Income tax: Great Southern Plantations 2003 Project | 20.11.02 |
| PR 2002/135 | Income tax: tax consequences of investing in UBS Warburg Highly Geared 'ISS' Series Instalment Warrants - cash applicants and secondary market purchasers | 27.11.02 |
| PR 2002/136 | Income tax: APT Eucalypt Project 2000 and APT Eucalypt Project 2001 | 27.11.02 |
| PR 2002/137 | Income tax: tax consequences of investing in Macquarie Instalments 'IMF' Series - cash applicants and on-market purchasers | 04.12.02 |
| PR 2002/138 | Income tax: tax consequences of investing in Macquarie Hot Instalments 'IMG' Series - cash applicants and on-market purchasers | 04.12.02 |
| PR 2002/139 | Income tax: tax consequences of investing in UBS Warburg Highly Geared 'ISQ' Series Instalment Warrants - cash applicants and secondary market purchasers | 04.12.02 |
| PR 2002/140 | Income tax: Northern Softwood Project 2003 | 04.12.02 |
| PR 2002/141 | Income tax: Forest Rewards Tropical Fruits Project 2 | 11.12.02 |
| PR 2002/142 | Income tax: Clews Road Vineyard Estate Project | 11.12.02 |
| PR 2002/143 | Income tax: 2003 Timbercorp Almond Project | 18.12.02 |
| PR 2002/144 | Income tax: Palandri America Wine Business - 2003 | 18.12.02 |
| PR 2002/145 | Income tax: Willmott Forests Professional Investor 2003 Project | 18.12.02 |
| PR 2002/146 | Income tax: 2003 Timbercorp Eucalypts Project - Prepayment Growers | 18.12.02 |
| PR 2002/147 | Income tax: 2003 Timbercorp Eucalypts Project - Early Growers and Post 30 June Growers | 18.12.02 |
| Ruling | Title | Issue date |
|---|---|---|
| PR 2000/5 | Income tax: Plantation Forestry Hardwood Project No. 2 | 20.02.02 |
| PR 2001/25 | Income tax: The Timber Australia Project | 16.01.02 |
| PR 2001/56 | Income tax: Forest Rewards Teak Project 2001 | 01.05.02 |
| PR 2001/89 | Income tax: deductibility of interest incurred on borrowings under the Equity Margins Limited Protected Equity Portfolio Loan | 05.06.02 |
| PR 2001/137 | Income tax: Queensland Olives | 08.05.02 |
| PR 2002/6 | Income tax: Great Southern Plantations 2002 and 2003 Projects | 20.03.02 |
| PR 2002/24 | Income tax: 2002 Timbercorp Almond Project | 08.03.02 |
| PR 2002/38 | Income tax: Vintage Park Vineyard Project | 24.04.02 |
| PR 2002/39 | Income tax: Australian Growth - Timber Project No. 4 | 24.04.02 |
| PR 2002/22 | Income tax: Gunns Plantation Woodlot Project 2002 | 01.05.02 |
| PR 2002/26 | Income tax: Forest Rewards Sandalwood Project 2002 | 22.05.02 |
| PR 2002/33 | Income tax: Forestry Bond 2002 | 05.06.02 |
| PR 2002/34 | Income tax: ARA Forestry Project | 12.06.02 |
| PR 2002/44 | Income tax: Clearstream Olive Project No. 5 | 08.05.02 |
| PR 2002/79 | Income tax: deductibility of interest incurred on borrowings under the UBS Warburg Protected Equity Product | 26.06.02 |
| PR 2002/79 | Income tax: deductibility of interest incurred on borrowings under the UBS Warburg Protected Equity Product | 23.10.02 |
| PR 2002/90 | Income tax: tax consequences of investing in Macquarie Instalment Warrants - cash applicants and on-market purchasers | 28.08.02 |
| PR 2002/92 | Income tax: deductibility of interest incurred on borrowings under the UBS Protected Loan Facility | 23.10.02 |
| Ruling | Title | Issue date |
|---|---|---|
| PR 1999/76 | Income tax: Dalby Paulownia Plantation No. 1, Stage 1 | 16.01.02 |
| PR 2000/5 | Income tax: Plantation Forestry Hardwood Project No. 2 | 20.02.02 |
| PR 2000/43 | Income tax: Netlink Hospitality Franchise Project | 16.01.02 |
| PR 2000/104 | Income tax: Black George Warren River Project No. 1 - Supplementary Prospectus | 16.01.02 |
| PR 2001/2 | Income tax: Australian Grains Fund | 20.02.02 |
| PR 2001/43 | Income tax: Queensland Pine Forests No. 2 | 16.01.02 |
| PR 2001/65 | Income tax: NoRegrets Managed Retail Franchise Project | 20.03.02 |
| PR 2001/67 | Income tax: Settlers Rise Premium Vineyard Project | 30.01.02 |
| PR 2001/85 | Income tax: Brilliant Gold Reef Project | 23.10.02 |
| PR 2000/110 | Income tax: Victorian Olive Oil Project | 29.05.02 |
| PR 2001/170 | Income tax: Lake Aquaculture Project | 10.04.02 |
| Ruling | Title | Issue date | Replaced by |
|---|---|---|---|
| PR 2001/16 | Income tax: Australian Growth - Timber Project No. 4 | 17.04.02 | PR 2002/39 |
| PR 2001/54 | Income tax: Kiri Park Project No. 2 - Second Prospectus | 05.06.02 | PR 2002/82 |
| PR 2001/56 | Income tax: Forest Rewards Teak Project 2001 - Supplementary Prospectus | 01.05.02 | PR 2002/54 |
| PR 2001/63 | Income tax: Northern Rivers Coffee Project 2 (revised arrangement) | 30.01.02 | PR 2002/7 |
| PR 2001/65 | Income tax: NoRegrets Managed Retail Franchise Project | 20.03.02 | PR 2002/27 |
| PR 2001/67 | Income tax: Settlers Rise Premium Vineyard Project | 30.01.02 | PR 2002/8 |
| PR 2001/79 | Income tax: Sandalwood and Mango Project 2002 | 06.02.02 | PR 2002/12 |
| PR 2001/89 | Income tax: deductibility of interest incurred on borrowing's under the Equity margins Limited Protected Equity Portfolio Loan | 26.06.02 | PR 2002/95 |
| PR 2001/134 | Income tax: 2002 Timbercorp Eucalypts Project | 26.06.02 | PR 2002/101 |
| PR 2001/147 | Income tax: Willmott Forests Project - 2002 Replacement Prospectus | 29.05.02 | PR 2002/76 |
| PR 2001/171 | Income tax: Mary Valley Paulownia Project (revised arrangement) | 29.05.02 | PR 2002/73 |
| PR 2001/176 | Income tax: Queensland Paulownia Forests Project No. 6 | 12.06.02 | PR 2002/85 |
| PR 2001/177 | Income tax: Margaret River Watershed Premium Wine Project | 31.07.02 | PR 2002/106 |
| PR 2002/6 | Income tax: Great Southern Plantations 2002 and 2003 Projects | 08.05.02 | PR 2002/59 |
| PR 2002/13 | Income tax: Palandri America Wine Business | 23.10.02 | PR 2002/120 |
| PR 2002/17 | Income tax: TFS Sandalwood Project 2002 | 05.06.02 | PR 2002/78 |
| PR 2002/22 | Income tax: Gunns Plantations Woodlot Project 2002 (revised arrangement) | 01.05.02 | PR 2002/56 |
| PR 2002/23 | Income tax: Campbell's River Project (2002 planting) | 22.05.02 | PR 2002/71 |
| PR 2002/33 | Income tax: Forestry Bond 2002 - Supplementary Prospectus | 05.06.02 | PR 2002/81 |
Superannuation Contributions Determinations
9. During the calendar year 2002 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| 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? | 24.05.02 |
| SCD 2002/2 | Superannuation contributions: what are the indexable amounts for the 2002-2003 financial year under the Termination Payments Tax Imposition Act 1997? | 24.05.02 |
| 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? | 24.05.02 |
| 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? | 24.05.02 |
Superannuation Guarantee Determinations
10. During the calendar year 2002 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| SGD 2002/1 | Superannuation guarantee: what is the maximum contribution base for each contribution period in 2002-2003? | 24.05.02 |
Taxation Determinations
11. During the calendar year 2002 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| TD 2002/D1 | Income tax: can a private company be taken to have paid a dividend under section 109D of the Income Tax Assessment Act 1936 ('the Act') in respect of a loan taken to have been made by the operation of section 109UB of the Act where the loan is made to another company? | 27.03.02 |
| TD 2002/D2 | Income tax: is a deduction under section 8-1 of the Income Tax Assessment Act 1997 allowable for underwriting fees paid as part of a Harvest Payment Agreement with either AWB (International) Limited or AWB (Australia) Limited or a Payment Agreement with ABB Grain Export Limited? | 27.03.02 |
| TD 2002/D3 | Income tax: exemption for foreign service: do periods of physical presence in Australia constitute a break in foreign service for the purposes of section 23AG of the Income Tax Assessment Act 1936 ('ITAA 1936')? | 10.04.02 |
| TD 2002/D4 | Income tax: what activities are 'seasonally dependant agronomic activities' for the purposes of section 82KZMG of the Income Tax Assessment Act 1936? | 22.05.02 |
| TD 2002/D5 | Income tax: is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the Internet marketing expenses scheme described in Taxpayer Alert 2002/1? | 29.05.02 |
| TD 2002/D6 | Income tax: when can a foreign bank elect not to apply Part IIIB of the Income Tax Assessment Act 1936 (ITAA 1936) in calculating the taxable income attributable to the activities of its Australian branch? | 29.05.02 |
| TD 2002/D7 | Income tax: if an Australian film production company alters its method of charging for film production services supplied to a foreign associate to account for the impact of the tax offset scheme under Division 376 of the Income Tax Assessment Act 1997, will the Commissioner apply Division 13 of Part III of the Income Tax Assessment Act 1936 or the Associated Enterprises article of a relevant double tax agreement to increase the charge? | 29.05.02 |
| TD 2002/D8 | Income tax: what are the results for income tax purposes of entering into a partnership of the type described in Taxpayer Alert TA 2002/4? | 29.05.02 |
| TD 2002/D9 | Income tax: can a private company be taken to have paid a dividend under either section 109C or section 109D of the Income Tax Assessment Act 1936 ('the Act') in respect of a payment or loan taken to have been made to a target entity by way of section 109T of the Act where the private company is taken to have made a loan to the interposed entity by way of section 109UB of the Act? | 28.08.02 |
| TD 2002/D10 | Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the Act')? | 28.08.02 |
| TD 2002/D11 | Income tax: capital gains: in the first element of the cost base of a CGT asset in subsection 110-25(2) of the Income Tax Assessment Act 1997, does money or property necessarily have to be paid or given to the entity that caused a CGT event (for example a disposal) to happen to the asset? | 06.11.02 |
| TD 2002/D12 | Income tax: is expenditure incurred by a head company in obtaining valuations in respect of the formation of a consolidated group or entities joining a consolidated group an allowable deduction? | 08.11.02 |
| TD 2002/D13 | Income tax: what is the method for reducing the capital value of a superannuation pension for reasonable benefit limit (RBL) purposes under subsection 140ZP(3) of the Income Tax Assessment Act 1936 ('ITAA 1936') when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown? | 11.12.02 |
| TD 2002/D14 | Income tax: what is the deductible amount under section 27H of the Income Tax Assessment Act 1936 ('ITAA 1936') for a superannuation pension that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown? | 11.12.02 |
| TD 2002/D15 | Income tax: what is the method of calculating the capital value of a superannuation pension for reasonable benefit limit purposes under section 140ZO of the Income Tax Assessment Act 1936 ('ITAA 1936') that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown? | 11.12.02 |
| TD 2002/D16 | Income tax: is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5? | 18.12.02 |
| Ruling | Title | Issue date |
|---|---|---|
| TD 2002/D3 | Income tax: exemption for foreign service: do periods of physical present in Australia constitute a break in foreign service for the purposes of section 23AG of the Income Tax Assessment Act 1936 ('ITAA 1936')? | 17.07.02 |
| Ruling | Title | Issue date |
|---|---|---|
| TD 2002/1 | Income tax: is a payment by a taxpayer to a fighting fund deductible to the taxpayer under section 25-5 of the Income Tax Assessment Act 1997 ('the Act') where it is set up to fund litigation, negotiate a settlement outcome, or to otherwise manage an income tax dispute arising from an investment or scheme? | 16.01.02 |
| TD 2002/2 | Income tax: capital gains: how is Division 19B of Part IIIA of the Income Tax Assessment Act 1936 applied to a share value shifting arrangement that is 'neutral' for each shareholder in a company? | 16.01.02 |
| TD 2002/3 | Income tax: capital gains: can a shareholder in HIH Insurance Limited choose to make a capital loss on a share in that company under CGT event G3 (about a liquidator declaring shares worthless) in section 104-145 of the Income Tax Assessment Act 1997? | 23.01.02 |
| TD 2002/4 | Income tax: capital gains: what is the first element of the cost base and reduced cost base of a share in a company you acquire in exchange for a share in another company in a takeover or merger? | 23.01.02 |
| TD 2002/5 | Income tax: what is a 'distribution line' in the electricity distribution industry for the purposes of the expression 'depreciating assets' in section 40-100 of the Income Tax Assessment Act 1997? | 24.04.02 |
| TD 2002/6 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax (FBT) year commencing on 1 April 2002? | 15.05.02 |
| TD 2002/7 | Fringe benefits tax: what are the indexation factors for valuing non-remote housing for the fringe benefits tax (FBT) year commencing on 1 April 2002? | 15.05.02 |
| TD 2002/8 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986 ('FBTAA 1986') what is the exemption threshold for the fringe benefits tax (FBT) year commencing on 1 April 2002? | 15.05.02 |
| TD 2002/9 | Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 ('FBTAA 1986'), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax (FBT) year commencing on 1 April 2002? | 15.05.02 |
| TD 2002/10 | Income tax: capital gains: what is meant by the phrase 'at least 12 months before' in subsection 114-10(1) of the Income Tax Assessment Act 1997 (about indexation) and subsection 115-25(1) (about the CGT discount)? | 15.05.02 |
| TD 2002/11 | Income tax: what are the thresholds and limits for superannuation amounts in 2002-2003? | 24.05.02 |
| TD 2002/12 | Income tax: capital gains: what is the improvement threshold for the 2002-2003 income year under section 108-85 of the Income Tax Assessment Act 1997? | 29.05.02 |
| TD 2002/13 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 2002? | 29.05.02 |
| TD 2002/14 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 ('FBTAA 1986') what is the car parking threshold for the fringe benefits tax (FBT) year commencing on 1 April 2002? | 29.05.02 |
| TD 2002/15 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2002 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | 03.07.02 |
| TD 2002/16 | Income tax: what are the obligations under the Income Tax Assessment Act 1936 where a business chooses to keep some of its records as encrypted information? | 03.07.02 |
| TD 2002/17 | Income tax: capital gains: can a shareholder in One.Tel Limited choose to make a capital loss on a share in that company under CGT event G3 (about a liquidator declaring shares worthless) in section 104-145 of the Income Tax Assessment Act 1997? | 03.07.02 |
| TD 2002/18 | Income tax: is a deduction under section 8-1 of the Income Tax Assessment Act 1997 allowable for underwriting fees paid as part of a harvest payment agreement with either AWB (International) Limited or AWB (Australia) Limited or a payment agreement with ABB Grain Export Limited? | 17.07.02 |
| TD 2002/19 | Income tax: can a private company be taken to have paid a dividend under section 109D of the Income Tax Assessment Act 1936 ('the Act') in respect of a loan taken to have been made by the operation of section 109UB of the Act where the loan is made to another company? | 31.07.02 |
| TD 2002/20 | Income tax: if an Australian film production company alters its method of charging for film production services supplied to a foreign associate to account for the impact of the tax offset scheme under Division 376 of the Income Tax Assessment Act 1997, will the Commissioner apply Division 13 of Part III of the Income Tax Assessment Act 1936 or the Associated Enterprises article of a relevant double tax agreement to increase the charge? | 28.08.02 |
| TD 2002/21 | Income tax: how do the transitional measures in the Corporations Act 2001 ('Corporations Act') impact upon the definition of a financial entity for the purposes of Division 820 of the Income Tax Assessment Act 1997 ('ITAA 1997')? | 04.09.02 |
| TD 2002/22 | Income tax: capital gains: scrip for scrip roll-over: can the exchange of an interest (not being a unit) in a trust for a unit in a unit trust satisfy the requirements in subparagraph 124-781(1)(a)(i) of the Income Tax Assessment Act 1997? | 23.10.02 |
| TD 2002/23 | Income tax: is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the Internet marketing expenses scheme described in Taxpayer Alert 2002/1? | 18.09.02 |
| TD 2002/24 | Income tax: what are the results for income tax purposes of entering into a 'partnership' of the type described in Taxpayer Alert TA 2002/4? | 16.10.02 |
| TD 2002/25 | Income tax: capital gains: is Australian currency a CGT asset under section 108-5 of the Income Tax Assessment Act 1997 ('ITAA 1997') if it is used as legal tender to facilitate a transaction? | 20.11.02 |
| TD 2002/26 | Income tax: value of goods taken from stock for private use | 04.12.02 |
| TD 2002/27 | Income tax: does a 'permitted purpose' under subsection 215-10(2) of the Income Tax Assessment Act 1997 include making equity investments in a foreign entity (including a foreign subsidiary) by an Australian authorised deposit-taking institution (ADI) through a permanent establishment out of funds raised by the permanent establishment from the issue of non-share equity interests that meet the conditions of subsection 215-10(1)? | 11.12.02 |
| TD 2002/28 | Income tax: when can a foreign bank elect not to apply Part IIIB of the Income Tax Assessment Act 1936 ('ITAA 1936') in calculating the taxable income attributable to the activities of its Australian branch? | 18.12.02 |
| Ruling | Title | Issue date |
|---|---|---|
| TD 1999/66 | Income tax: capital gains: what factors should be taken into account in determining the 'amount that is reasonable' in applying subsection 188-190(2) of the Income Tax Assessment Act 1997? | 27.11.02 |
| TD 2002/3 | Income tax: capital gains: can a shareholder in HIH Insurance Limited choose to make a capital loss on a share in that company under CGT event G3 (about a liquidator declaring shares worthless) in section 104-145 of the Income Tax Assessment Act 1997? | 10.07.02 |
| Ruling | Title | Issue date |
|---|---|---|
| TD 39 | Capital gains: what is the cost base of shares acquired by a taxpayer on acceptance of a takeover offer? | 23.01.02 |
| TD 93/128 | Income tax: what is the current status of Taxation Rulings IT 2624 and IT 2662 to the extent that they relate to elections and notifications? | 13.03.02 |
| TD 98/11 | Income tax: capital gains: when are shares acquired, and instalments paid, under the Commonwealth Bank of Australia (CBA) and Telstra public share offers? | 27.11.02 |
Taxation Rulings
12. During the calendar year 2002 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| TR 2002/D1 | Income tax: undeducted purchase price of pensions from Austrian superannuation insurance funds | 23.01.02 |
| TR 2002/D2 | Income tax: home loan unit trust arrangement | 27.02.02 |
| TR 2002/D3 | Income tax: Simplified Tax System eligibility - STS average turnover | 13.03.02 |
| TR 2002/D4 | Income tax: thin capitalisation - applying the arm's length debt test | 15.05.02 |
| TR 2002/D5 | Income tax: deductions that relate to personal services income | 15.05.02 |
| TR 2002/D6 | Income tax: thin capitalisation - definition of assets and liabilities for the purposes of Division 820 | 19.06.02 |
| TR 2002/D7 | Income tax: attribution of personal services income | 26.06.02 |
| TR 2002/D8 | Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to office holders | 14.08.02 |
| TR 2002/D9 | Income tax: boat hire arrangements | 04.09.02 |
| TR 2002/D10 | Income tax: non-commercial losses - application of subsections 35-10(2) and 35-10(4) to business activities carried on in partnership | 04.09.02 |
| TR 2002/D11 | Income tax: the royalty withholding tax implications of chartering and similar arrangements | 25.09.02 |
| TR 2002/D12 | Income tax: eligible termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase 'in consequence of' | 18.12.02 |
| TR 2002/D13 | Income tax: assessability of statutory personal injury compensation scheme payments | 18.12.02 |
| Ruling | Title | Issue date |
|---|---|---|
| TR 2002/D11 | Income tax: the royalty withholding tax implications of chartering and similar arrangements | 02.10.02 |
| Ruling | Title | Issue date |
|---|---|---|
| TR 93/D13 | Income tax: elections and notifications | 13.03.02 |
| TR 1999/D1 | Income tax and fringe benefits tax: meaning of 'personal injury' | 08.05.02 |
| Ruling | Title | Issue date |
|---|---|---|
| TR 2002/1 | Income tax: research and development: plant expenditure (pre-29 January 2001) | 23.01.02 |
| TR 2002/2 | Income tax: meaning of "Arm's Length" for the purpose of subsection 47A(7) of the Income Tax Assessment Act 1936 (ITAA 1936) dividend deeming provisions | 30.01.02 |
| TR 2002/3 | Income tax: whether the holding of pre-emptive rights, call options and put options constitute a contingent entitlement to acquire for controlled foreign company (CFC) and foreign investment fund (FIF) purposes | 30.01.02 |
| TR 2002/4 | Income tax: taxation implications of the Century Yuasa Batteries decision | 06.03.02 |
| TR 2002/5 | Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936? | 13.03.02 |
| TR 2002/6 | Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non-fixed trusts) | 13.03.02 |
| TR 2002/7 | Income tax: deductibility of payments to strike funds | 24.04.02 |
| TR 2002/8 | Income tax: assessability of payments received from strike funds | 24.04.02 |
| TR 2002/9 | Income tax: withholding from payments where recipient does not quote ABN | 08.05.02 |
| TR 2002/10 | Income tax: capital gains tax: asset register | 19.06.02 |
| TR 2002/11 | Income tax: Simplified Tax System eligibility - STS average turnover | 26.06.02 |
| TR 2002/12 | Income tax: reasonable allowances amounts for the 2002-2003 income year | 26.06.02 |
| TR 2002/13 | Income tax: Australian Films - Division 10B - tax avoidance schemes | 26.06.02 |
| TR 2002/14 | Income tax: taxation of retirement village operators | 28.06.02 |
| TR 2002/15 | Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes | 03.07.02 |
| TR 2002/16 | Income tax: the taxation consequences for taxpayers issuing certain stapled securities | 03.07.02 |
| TR 2002/17 | Income tax: undeducted purchase price of pensions from Austrian superannuation insurance funds | 17.07.02 |
| TR 2002/18 | Income tax: home loan unit trust arrangement | 24.07.02 |
| TR 2002/19 | Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes | 24.07.02 |
| TR 2002/20 | Income tax: Thin Capitalisation - Definitions of assets and liabilities for the purposes of Division 820 | 30.10.02 |
| TR 2002/21 | Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to office holders | 11.12.02 |
| Ruling | Title | Issue date |
|---|---|---|
| TR 96/15 | Income tax: foreign tax credit system: issues relating to the practical application of section 23AG | 17.07.02 |
| TR 1999/10 | Income tax and fringe benefits tax: Member of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments | 18.12.02 |
| TR 2000/16 | Income tax: international transfer pricing - transfer pricing and profit reallocation adjustments, relief from double taxation and the Mutual Agreement Procedure | 24.07.02 |
| TR 2000/17 | Income tax: deductions for interest following the Steele and Brown decisions | 05.06.02 |
| TR 2000/18 | Income tax: effective life of depreciating assets | 26.06.02 |
| TR 2000/18 | Income tax: effective life of depreciating assets | 18.12.02 |
| TR 2001/10 | Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements | 31.07.02 |
| TR 2001/14 | Income tax: Division 35 - non-commercial business losses | 19.06.02 |
| Ruling | Title | Issue date |
|---|---|---|
| TR 2002/4 | Income tax: taxation implications of the Century Yuasa Batteries decision | 08.03.02 |
| Ruling | Title | Issue date |
|---|---|---|
| TR 96/13 | Income tax: eligible termination payments (ETP): payments in consequence of the termination of any employment: meaning of the words 'in consequence of' | 18.12.02 |
Wine Equalisation Tax Rulings
13. During the calendar year 2002 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| WETR 2002/1 | Wine Equalisation Tax: the WET rulings system | 18.12.02 |
| WETR 2002/2 | Wine Equalisation Tax Ruling: the operation of the wine equalisation tax system | 18.12.02 |
Commissioner of Taxation
19 December 2002
References
ATO references:
NO T2001/5751
ISSN 1039 - 0731
Related Rulings/Determinations:
TR 96/List
TR 97/List
TR 1998/List
TR 1999/List
TR 2000/List
TR 2001/List
| Date: | Version: | Change: | |
| You are here | 19 December 2002 | Original ruling | |
| 3 June 2020 | Withdrawn |