CR 2007/36A1 - Addendum
Income tax: Medal Incentive Funding payments provided by the Australian Olympic Committee
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.View the consolidated version for this notice.
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2007/36 to reflect changes to the cessation of scheme. Class Ruling CR 2015/68 has issued to reflect the current scheme.
Omit the paragraph.
Omit the paragraphs; substitute:
8. This Class Ruling applies from 1 July 2006 to 30 June 2014.
9. The Ruling does not apply to taxpayers to the extent that it conflicts with the terms of settlement of a dispute agreed to before the date of issue of the Ruling (see paragraphs 75 to 76 of Taxation Ruling TR 2006/10).
Before the paragraph; insert:
12A. The scheme described includes specific details about MIF payments for the 2008 Olympic Games and 2010 Olympic Winter Games. MIF payments for the 2012 Olympic Games and the 2014 Olympic Winter Games are made under similar Guidelines.
Insert 'TR 2006/10, CR 2015/68'.
- Copyright Act 1968
- ITAA 1997
- GP International Pipecoaters Pty Ltd v. FC of T (1990) 170 CLR 124; 90 ATC 3238; 21 ATR 1
- Scott v. FC of T (1935) 35 SR (NSW) 215; (1935) 3 ATD
- GP International Pipecoaters Pty Ltd v. FC of T (1990) 170 CLR 124;  HCA 25; 90 ATC 4413; (1990) 21 ATR 1
- Scott v. FC of T (1935) 35 SR (NSW) 215; (1935) 3 ATD 142
This Addendum applies on and from 26 August 2015.
Commissioner of Taxation
26 August 2016
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