Document ID: chunk:federal_register_of_legislation:F2024N00657:body:0
Version: federal_register_of_legislation:F2024N00657
Segment Type: other
Provision Reference: 
Character Range: 0–1605

Notice of Rulings 24 July 2024
The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULING
Ruling number     Subject                                                                                                     Brief description
TD 2024/6         Income tax:  trustee risk reserves –deductibility of payments made by a superannuation fund to its trustee  This Determination sets out the Commissioner's views on the deductibility for the fund, under section 8-1 of the Income Tax Assessment Act 1997, of payments that are made by the trustee of the fund (in its capacity as trustee) to the trustee in its own capacity as outlined in this Determination.
                                                                                                                              This Determination applies both before and after its date of issue.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                               Brief description
PR 2021/11          Tax consequences for Australian policyholders of a Quilter executive investment bond  This Addendum amends Product Ruling PR 2021/11 to reflect the issuer's change of name and to update the list of scheme documents.
                                                                                                          This Addendum applies both before and after its date of issue.