Class Ruling
CR 2007/36A1 - Addendum
Income tax: Medal Incentive Funding payments provided by the Australian Olympic Committee
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Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.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 2007/36 to reflect changes to the cessation of scheme. Class Ruling CR 2015/68 has issued to reflect the current scheme.
CR 2007/36 is amended as follows:
Omit:
Scheme | 13 |
Substitute:
Scheme | 12A |
Omit the paragraph.
Omit the paragraphs; substitute:
8. This Class Ruling applies from 1 July 2006 to 30 June 2014.
9. The Ruling does not apply to taxpayers to the extent that it conflicts with the terms of settlement of a dispute agreed to before the date of issue of the Ruling (see paragraphs 75 to 76 of Taxation Ruling TR 2006/10).
Before the paragraph; insert:
12A. The scheme described includes specific details about MIF payments for the 2008 Olympic Games and 2010 Olympic Winter Games. MIF payments for the 2012 Olympic Games and the 2014 Olympic Winter Games are made under similar Guidelines.
Omit:
Scheme | 13 |
Substitute:
Scheme | 12A |
6. Related Rulings/Determinations
Insert 'TR 2006/10, CR 2015/68'.
Omit:
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- Copyright Act 1968
Insert
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- ITAA 1997
Omit:
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- GP International Pipecoaters Pty Ltd v. FC of T (1990) 170 CLR 124; 90 ATC 3238; 21 ATR 1
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- Scott v. FC of T (1935) 35 SR (NSW) 215; (1935) 3 ATD
Substitute:
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- GP International Pipecoaters Pty Ltd v. FC of T (1990) 170 CLR 124; [1990] HCA 25; 90 ATC 4413; (1990) 21 ATR 1
- -
- Scott v. FC of T (1935) 35 SR (NSW) 215; (1935) 3 ATD 142
Commissioner of Taxation
26 August 2016
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
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References
ATO references:
NO 1-73B4XQ5
Date: | Version: | Change: | |
26 August 2015 | Original Addendum | ||
You are here | 9 September 2015 | Consolidated Addendum | Erratum |