ATO Ruling definition

ATO Ruling means a document issued for the purposes of Section 37 of the Taxation Administration Act 1953.
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ATO Ruling means a class ruling of the Australian Tax Office in relation to capital gains tax rollover relief for Amcor Shareholders who are Australian tax residents and who are receiving the Scheme Consideration in connection with the Scheme.
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Examples of ATO Ruling in a sentence

  • The Employer’s contributions will be 9% of Ordinary Time Earnings as defined by the relevant ATO Ruling as amended from time to time or $155.00 per week (to weekly Employees) whichever is greater.

  • The Employer’s contributions will be 9% of Ordinary Time Earnings as defined by the relevant ATO Ruling as amended from time to time or $155.00 per week (to weekly employees) whichever is greater.

  • The employers contributions will be 9% of Ordinary Time Earnings as defined by the relevant ATO Ruling, as amended from time to time.

  • Mr. Witwer was unaware of any significant role that Defendant played in the project.

  • This approach accords with ATO Ruling IT 2648: Motor Vehicle Manufacturers, Distributors and Dealers: Demonstration Stock Valuation; Holdback Amounts and Warranty Obligations (25 July 1991).

  • This distinction is not made by the definition of Supply in the GST Act and ATO Ruling.

  • You may recall that the Directors considered a dividend at the most recent half yearly results but this decision had to be deferred pending a general ATO Ruling to resolve inconsistencies between ATO views and recent amendments to corporate legislation intended to simplify declaration of dividends.

  • The ATO Ruling would have doubled the cost of employer contributions into construction industry redundancy funds and Ai Group led a coalition of construction industry organisations in pursuing urgent legislative amendments.

  • Thus, this revision cannot be applied to facts in 1980, nor should it be applied in a way contradictory to the express provisions of the servitude agreement.As previously shown, the servitude contemplated that the grantee, BP’s predecessor Gulf, would have ninety (90) days in which to come on the land for the purpose of taking their things.Those things were buildings, pipe, pumps, electrical equipment and wiring, microwave tower and boat dock to mention a few.

  • This valuation is prepared on the assumption that the subject property does not constitute a ‘new residential premises’ as defined under ATO Ruling GSTR 2003/3.

Related to ATO Ruling

  • IRS Ruling shall have the meaning set forth in the Recitals.

  • Tax Ruling as used in this Agreement, shall mean a written ruling of a taxing authority relating to Taxes. "Closing Agreement", as used in this Agreement, shall mean a written and legally binding agreement with a taxing authority relating to Taxes.

  • Tax Opinions/Rulings means (i) any Ruling and (ii) any opinion of a Tax Advisor relating to the Transactions, including those issued on the Distribution Date or to allow a party to take actions otherwise prohibited under Section 4.03(a) of this Agreement.

  • Private Letter Ruling shall have the meaning set forth in the Recitals.

  • Supplemental Ruling means (i) any ruling (other than the Ruling) issued by the IRS in connection with a Distribution, and (ii) any similar ruling issued by any other Taxing Authority addressing the application of a provision of the laws of another jurisdiction to a Distribution.

  • advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;

  • Tax Opinions means the opinions of Tax Advisors deliverable to OFC in connection with the Transactions.

  • Resource Adequacy Rulings means CPUC Decisions 00-00-000, 00-00-000, 00-00-000, 06- 06-024, 00-00-000 and any subsequent CPUC ruling or decision, or any other resource adequacy laws, rules or regulations enacted, adopted or promulgated by any applicable Governmental Authority, as such CPUC decisions, rulings, laws, rules or regulations may be amended or modified from time to time during the Term.

  • IRS means the United States Internal Revenue Service.

  • Tax Counsel shall have the meaning set forth in Section 6.2 hereof.

  • Tax Opinion means, with respect to any action, an Opinion of Counsel to the effect that, for federal income tax purposes, (i) following such action the Trust will not be deemed to be an association (or publicly traded partnership) taxable as a corporation, (ii) following such action the Trust will be disregarded as a separate entity from the Depositor, and (iii) such action will not affect the tax characterization as debt of Notes of any outstanding Class issued by the Trust for which an Opinion of Counsel has been provided that such Notes are debt.

  • Ruling means a ruling issued under § 62.1-44.15 (9).

  • CFIUS means the Committee on Foreign Investment in the United States.

  • Independent Tax Counsel means a lawyer, a certified public accountant with a nationally recognized accounting firm, or a compensation consultant with a nationally recognized actuarial and benefits consulting firm with expertise in the area of executive compensation tax law, who shall be selected by the Employer and shall be reasonably acceptable to the Executive, and whose fees and disbursements shall be paid by the Employer.

  • Ruling Request means any letter filed by Parent with the IRS requesting a ruling regarding certain tax consequences of the Transactions (including all attachments, exhibits, and other materials submitted with such ruling request letter) and any amendment or supplement to such ruling request letter.

  • DOL means the United States Department of Labor.

  • Tax Regulatory Agreement means the Tax Regulatory Agreement dated as of the date hereof by and among the Company, the Issuer and the Trustee.

  • Internal Revenue Service or “IRS” means the U.S. Internal Revenue Service or any successor thereto.

  • Guidance means any guidance issued or updated by the UK Government from time to time in relation to the Regulations;

  • Competition Act Approval means, in respect of the Arrangement, the occurrence of one of the following:

  • Internal Restructuring shall have the meaning set forth in Section 7.02(f) of this Agreement.

  • Regulatory Rules means all corporate and securities laws, regulations, rules, policies, notices, instruments and other orders of any kind whatsoever which may, from time to time, apply to the implementation, operation or amendment of this Plan or the Options granted from time to time hereunder including, without limitation, those of the applicable Regulatory Authorities.

  • CFIUS Clearance means that any of the following shall have occurred: (i) the 45 day review period under the DPA commencing on the date that the CFIUS Notice is accepted by CFIUS shall have expired and the parties shall have received written notice from CFIUS that such review has been concluded and that either the Transaction does not constitute a “covered transaction” under the DPA or there are no unresolved national security concerns; (ii) an investigation shall have been commenced after such 45 day review period and CFIUS shall have determined to conclude all deliberative action under the DPA without sending a report to the President of the United States, and the parties shall have received written notice from CFIUS that either the Transaction does not constitute a “covered transaction” under the DPA or there are no unresolved national security concerns, and all action under the DPA is concluded with respect to the Transaction; or (iii) CFIUS shall have sent a report to the President of the United States requesting the President’s decision and either (A) the period under the DPA during which the President may announce his decision to take action to suspend, prohibit or place any limitations on the Transaction shall have expired without any such action being threatened, announced or taken or (B) the President shall have announced a decision not to take any action to suspend, prohibit or place any limitations on the Transaction.

  • Section 162(m) Exemption means the exemption from the limitation on deductibility imposed by Section 162(m) of the Code that is set forth in Section 162(m)(4)(C) of the Code.

  • Ministry of Justice Guidance means Ministry of Justice Guidance in relation to Section 9 of the Bribery Act 2010 available at xxxx://xxx.xxxxxxx.xxx.xx/guidance/docs/bribery-act-2010-guidance.pdf;

  • Company Superior Proposal shall have the meaning set forth in Section 7.4(b).