The ATO [on Wed 12.2.2015] released Class Ruling CR 2015/10 (Provision of accommodation by Shell Korea Ltd to employees who are residents of Australia for tax purposes).
The ATO also issued Addenda to the following GST Ruling and Class Ruling:
- GSTR 2012/2: Financial assistance payments.
- CR 2002/83: Science Prizes: The Prime Minister’s Prize for Science. The Prime Minister’s Prize for the Commercial Application of Science. The Malcolm McIntosh Prize for Physical Scientist of the Year. The Frank Fenner Prize for 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. [FJM Note: this ruling concludes that these prizes are not assessable in the recipient’s hands.]
[LTN 27, 11/2/115]