The ATO on Wed 22.10.2014, issued the following Class Rulings:

  • CR 2014/88: GST: bus transport in NSW – offers of employment and subsequent recompense payments made under Bus Service Contracts; and
  • CR 2014/89: RMIT University Academic Voluntary Departure Program 2014-2015 (AVDP).

The ATO also issued Addenda to the following Taxation Determination and Class Ruling:

  • TD 2011/25: Does the business profits article (Article 7) of Australia’s tax treaties apply to Australian sourced business profits of a foreign limited partnership (LP) where the LP is treated as fiscally transparent in a country with which Australia has entered into a tax treaty (tax treaty country) and the partners in the LP are residents of that tax treaty country? and
  • CR 2014/63: Sydney Trains Maintenance Division Early Retirement Scheme.

[LTN 204, 22/10/14]