Document ID: chunk:federal_register_of_legislation:F2023N00202:body:0
Version: federal_register_of_legislation:F2023N00202
Segment Type: other
Provision Reference: 
Character Range: 0–3115

Notice of Rulings 5 July 2023
The Commissioner of Taxation, Chris Jordan, 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 RULINGS
Ruling number      Subject                                                                                                     Brief description
TD 2023/4          Income tax: use of an individual's fame by related entities                                                 This Determination applies to arrangements where an individual with fame establishes an entity and enters into an agreement with that entity for the use of their name, image, likeness, identity, reputation and signature.
                                                                                                                               This Determination applies to years of income commencing both before and after its date of issue.
CR 2023/34         The Illawarra Community Housing Trust Ltd – deductibility of donations made under a payment direction deed  This Ruling sets out the income tax consequences of a landlord paying donation amounts to the Illawarra Community Housing Trust Ltd by way of a payment direction deed.
                                                                                                                               This Ruling applies from 1 July 2022.
CR 2023/35         Tasmanian Irrigation Pty Ltd – water entitlements roll-over                                                 This Ruling sets out the income tax consequences for water entitlement holders in any of the 3 South East Irrigation Schemes who convert their water entitlements to the Greater South East Irrigation Scheme located in Tasmania.
                                                                                                                               This Ruling applies from 1 July 2022 to 30 June 2024.
CR 2023/36         YWCA Canberra – deductibility of donations under a payment direction deed                                   This Ruling sets out the income tax consequences of a landlord paying donation amounts to YWCA Canberra by way of a payment direction deed.
                                                                                                                               This Ruling applies from 1 July 2023 to 30 June 2028.

NOTICE OF ADDENDA
Ruling number      Subject                                                                                                                                    Brief description
CR 2013/66         Fringe benefits tax:  employers who use the Navman Wireless Australia telematics system for car log book records and for odometer records  This Addendum amends CR 2013/66 to advise of enhancements to increase accuracy and compliance of recording.
                                                                                                                                                              The Addendum applies from 30 May 2023.