Document ID: chunk:federal_register_of_legislation:F2022N00222:body:0
Version: federal_register_of_legislation:F2022N00222
Segment Type: other
Provision Reference: 
Character Range: 0–1679

Notice of Rulings 5 October 2022
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 RULING
Ruling number     Subject                                                                                                                                                                                                                                                                                  Brief description
TD 2022/14        If a non-contingent liability to pay a specified amount is included in the cost base of your CGT asset under either subsection 110-25(2) or section 112-35 of the Income Tax Assessment Act 1997 and you deduct or can deduct that amount, does subsection 110-45(2) of that Act apply?  This Determination describes when a non‑contingent liability to pay a specified amount is included in the cost base of a CGT asset.
                                                                                                                                                                                                                                                                                                           This Determination applies both before and after its date of issue.

NOTICE OF WITHDRAWAL
Ruling number         Subject                                                          Brief description
TR 98/17              Income tax:  residency status of individuals entering Australia  This Ruling is being withdrawn from 6 October 2022.